Case Name: Appeal of L. B. PUTNEY MERCANTILE CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-02-17
Citations: 3 B.T.A. 836
Docket Number: Docket No. 3195
Parties: Appeal of L. B. PUTNEY MERCANTILE CO.
Judges: Before Steiinhagen and Arundell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 836–838

Head Matter:
Appeal of L. B. PUTNEY MERCANTILE CO.
Docket No. 3195.
Submitted October 7, 1925.
Decided February 17, 1926.
Franklin 0. Parks, Esq., for the taxpayer.
George G. Witter, Esq., for the Commissioner.
Before Steiinhagen and Arundell.

Opinion:
DECISION.
The taxpayer during the year 1919 was affiliated with L. B. Putney, Inc., and its tax liability should be computed on the basis of a consolidated return. The deficiency will be settled on 10 days' notice, under Bule 50.