Case Name: Appeal of CASPER RANGER CONSTRUCTION CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-04-06
Citations: 1 B.T.A. 942
Docket Number: Docket No. 1504
Parties: Appeal of CASPER RANGER CONSTRUCTION CO.
Judges: Before GRAupnek, Littleton, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 942–943

Head Matter:
Appeal of CASPER RANGER CONSTRUCTION CO.
Docket No. 1504.
Submitted March 29, 1925;
decided April 6, 1925.
B. L. Davenport, Esq., for the taxpayer.
Ward Loveless, Esq., for the Commissioner.
Before GRAupnek, Littleton, and Smith.

Opinion:
DECISION.
In the light of the evidence offered at the hearing, the Board holds that the payments in question constituted distributions of surplus. The determination of the Commissioner is approved.