Case Name: Appeal of JOHN McCARTHY & SON, INC.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-06
Citations: 1 B.T.A. 1116
Docket Number: Docket No. 354
Parties: Appeal of JOHN McCARTHY & SON, INC.
Judges: Before Ivins, Korner, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1116–1117

Head Matter:
Appeal of JOHN McCARTHY & SON, INC.
Docket No. 354.
Submitted February 2, 1925;
decided May 6, 1925.
/Starr Parsons, Esq., and John J. Leonard, G. P. A., for the taxpayer.
Robert A. Littleton, Esq., for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
DECISION.
Upon the authority of the Appeal of the National Refining Co., 1 B. T. A. 236, and the Appeal of John W. Collinson, 1 B. T. A. 561, the deficiency determined by the Commissioner is disallowed.