Case Name: Appeal of UTILITIES SERVICE CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-29
Citations: 1 B.T.A. 263
Docket Number: Docket No. 203
Parties: Appeal of UTILITIES SERVICE CO.
Judges: Before James, Stef.NhageN, Tkammell, and Tkussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 263–267

Head Matter:
Appeal of UTILITIES SERVICE CO.
Docket No. 203.
Submitted October 29, 1924;
decided December 29, 1924.
C. B. Abel, Esq., and F. A. Smith, Esq., for the taxpayer.
J. A. Adams, Esq., (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, Stef.NhageN, Tkammell, and Tkussell.

Opinion:
DECISION.
The determination by the Commissioner of a deficiency in the amount of $207.25 for 1918, $1,998.22 for 1919, and $716.59 for 1920, is approved.