Case: Appeal of WEST 28TH STREET CORPORATION
Abbreviation: Appeal of West 28th Street Corp.
Decision Date: 1926-06-21
Docket Number: Docket No. 6032
Citation: 4 B.T.A. 147
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of WEST 28TH STREET CORPORATION.
Judges: Before GeatteNek and Phillips.
Pages: 147–149

Head Matter:
Appeal of WEST 28TH STREET CORPORATION.
Docket No. 6032.
Submitted January 21, 1926.
Decided June 21, 1926.
Charles E. Bieth, C. P. A., for the petitioner.
M. N. Fisher, Esq., for the Commissioner.
Before GeatteNek and Phillips.
This decision was prepared by Sir. Graupner during bis term of oíñce.

Opinion:
OPINION.
GeaupneR:
The proofs amply sustain the petitioner's contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.
Order of redetermination will be entered on 15 days' notice, under Bule 50.