Case: Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Bankers Commercial Corp. v. Commissioner
Decision Date: 1927-10-04
Docket Number: Docket No. 7145
Citation: 8 B.T.A. 517
Volume: 8
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 517–520

Head Matter:
Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7145.
Promulgated October 4, 1927.
Robert G. Cooley, Esq., for the petitioner.
P. J. Rose, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
After a careful study of the evidence and comparison with similar cases previously decided, we are of the opinion that the petitioner and the Commercial Security Co. Inc., were not affiliated during the taxable period.
Reviewed by the Board.
Judgment will be entered on 10 days' notice, voider Rule 50.