Case Name: Appeal of PROPRIETORS OF THE LOCKS AND CANALS ON MERRIMACK RIVER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-23
Citations: 1 B.T.A. 242
Docket Number: Docket No. 299
Parties: Appeal of PROPRIETORS OF THE LOCKS AND CANALS ON MERRIMACK RIVER.
Judges: Before James, StbRnhagen, and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 242–243

Head Matter:
Appeal of PROPRIETORS OF THE LOCKS AND CANALS ON MERRIMACK RIVER.
Docket No. 299.
Submitted December 11, 1924;
decided December 23, 1924.
Samuel Freedman, Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, StbRnhagen, and Teussell.

Opinion:
DECISION.
The Board determines that the amount of the said taxpayer's deficiency for the years 1919, 1920, and 1921, is $7,781.63, and the amount of the Commissioner's deficiency appealed from is accordingly allowed in part and disallowed in part.