Case Name: Nachman Spring-Filled Co., Petitioner, v. Commissioner of Internal Revenue, Respondent; The Nachman Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-06-05
Citations: 12 B.T.A. 372
Docket Number: Docket Nos. 7902, 7903
Parties: Nachman Spring-Filled Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. The Nachman Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 12
Pages: 372–374

Head Matter:
Nachman Spring-Filled Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. The Nachman Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 7902, 7903.
Promulgated June 5, 1928.
Oswald D. Luby, Esq., for the petitioners.
James V. O'Gallaghan, Esq., for the respondent.

Opinion:
OPINION.
Love:
We are of the opinion that substantially all of the stock of the petitioners was, during the period from August 1, 1919» to December 31, 1919, owned by the same interests, within the meaning of the provisions of section 240 (b) of the Revenue Act of 1918. See Harbour-Longmire Co., 7 B. T. A. 314. The Commissioner's determination is, therefore, approved.
Judgment will be entered for the respondent.