Case: Appeal of RICHARDS & BRENNAN CO.
Abbreviation: Appeal of Richards & Brennan Co.
Decision Date: 1925-04-08
Docket Number: Docket No. 36
Citation: 1 B.T.A. 972
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of RICHARDS & BRENNAN CO.
Judges: Before GeatifneR, Lansdon, and Littleton.
Pages: 972–973

Head Matter:
Appeal of RICHARDS & BRENNAN CO.
Docket No. 36.
Submitted March 25, 1925;
decided April 8, 1925.
Henry H. Bond, Esq., for the taxpayer.
A. Galder Maehay, Esq., for the Commissioner.
Before GeatifneR, Lansdon, and Littleton.

Opinion:
DECISION.
The motion of the taxpayer for a continuance and the motion of the Commissioner to dismiss are hereby denied.
The deficiency determined by the Commissioner is approved upon the ground that the taxpayer has not proven that it comes within the provisions of section 327 of the Revenue Act of 1918. It therefore has not proven that it is entitled to the special assessment provided for in section 328.