Case Name: Appeal of FAIRMONT RAILWAY MOTORS, INC.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-30
Citations: 1 B.T.A. 446
Docket Number: Docket No. 574
Parties: Appeal of FAIRMONT RAILWAY MOTORS, INC.
Judges: Before Ivins, KoRneR, and Marquette,
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 446–446

Head Matter:
Appeal of FAIRMONT RAILWAY MOTORS, INC.
Docket No. 574.
Submitted January 12, 1925;
decided January 30, 1925.
H. A. Mihills, G. P. A., for the taxpayer.
A. 0. Mackay, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, KoRneR, and Marquette,

Opinion:
OPINION.
Ivins : This appeal was presented on behalf of the taxpayer in the same manner that the Appeal of Elmer E. Scott Company, 1 B. T. A. 445, was presented, counsel offering similar incompetent evidence. We are compelled to make a similar decision for the reasons given in our opinion in that appeal.