Case: Appeal of W. F. CHILDS & CO.
Abbreviation: Appeal of W. F. Childs & Co.
Decision Date: 1926-02-18
Docket Number: Docket No. 4127
Citation: 3 B.T.A. 855
Volume: 3
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of W. F. CHILDS & CO.
Judges: Before SteRnhagen, Lansdon, GREEN, and Love.
Pages: 855–856

Head Matter:
Appeal of W. F. CHILDS & CO.
Docket No. 4127.
Submitted July 16, 1925.
Decided February 18, 1926.
George E. Frazier, Esq., for the taxpayer.
Willis D. Nanee, Esq., for the Commissioner.
Before SteRnhagen, Lansdon, GREEN, and Love.

Opinion:
DECISION.
The deficiency determined by the Commissioner is disallowed. United States v. Carroll Chain Co., 8 Fed. (2d) 529; Appeal of Carroll Chain Co., 1 B. T. A. 38; Patapsco Ballast Co., 1 B. T. A. 1081.