Case Name: Appeal of DAKOTA CENTRAL TELEPHONE CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-04-13
Citations: 1 B.T.A. 1002
Docket Number: Docket No. 703
Parties: Appeal of DAKOTA CENTRAL TELEPHONE CO.
Judges: Before Gkattpner, Lansdon, and Littleton.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1002–1003

Head Matter:
Appeal of DAKOTA CENTRAL TELEPHONE CO.
Docket No. 703.
Submitted March 25, 1925;
decided April 13, 1925.
Alfred L. Geiger, Esq., for the taxpayer.
A. Oalder Maehay, Esq., for the Commissioner.
Before Gkattpner, Lansdon, and Littleton.

Opinion:
DECISION.
The determination of the Commissioner is approved. The taxpayer failed to adduce satisfactory evidence to show that its invested capital as fixed by the Commissioner was incorrect.