Case Name: Appeal of HONOMU SUGAR CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-07-14
Citations: 2 B.T.A. 347
Docket Number: Docket No. 1355
Parties: Appeal of HONOMU SUGAR CO.
Judges: Before James, Littleton, Smith, and Tetjssell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 347–348

Head Matter:
Appeal of HONOMU SUGAR CO.
Docket No. 1355.
Submitted May 28, 1925.
Decided July 14, 1925.
M. N. Fisher, Esq., for the Commissioner.
Before James, Littleton, Smith, and Tetjssell.

Opinion:
OPINION.
James:
The decision in this appeal is governed by the decisions of the Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, decided April 13, 1925.