Case Name: Oak Grove & Georgetown Railroad Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-03-30
Citations: 6 B.T.A. 661
Docket Number: Docket No. 19023
Parties: Oak Grove & Georgetown Railroad Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 661–662

Head Matter:
Oak Grove & Georgetown Railroad Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 19023.
Promulgated March 30, 1927.
George E. H. Goodmer, Esq., for the petitioner.
W. F. Gibbs, Esq., for the respondent.

Opinion:
OPINION.
ARDNdbdl:
The question involved in this case has heretofore been decided adversely to the contentions of the petitioner in Appeals of American Varnish Co., 2 B. T. A. 201, and S. W. Bridges & Co., 4 B. T. A. 150, and Chicago Nut Co. v. Commissioner, 5 B. T. A. 614.
Judgment will be entered for the respondent.