Case: Appeal of Lucas E. Moore Stave Co.
Abbreviation: Appeal of Lucas E. Moore Stave Co.
Decision Date: 1927-01-26
Docket Number: Docket No. 5146
Citation: 5 B.T.A. 1211
Volume: 5
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of Lucas E. Moore Stave Co.
Judges: 
Pages: 1211–1212

Head Matter:
Appeal of Lucas E. Moore Stave Co.
Docket No. 5146.
Promulgated January 26, 1927.
Samuel V. Marhley, Esq., for the petitioner.
Percy S. Crewe, Esq., for the Commissioner.

Opinion:
OPINION.
Love:
We are of opinion from the evidence that the stock of the Irvington Cooperage Co. was owned or controlled by the petitioner and that it was affiliated within the meaning of section 240 of the Revenue Act of 1918.
Judgment will he entered on — days' notice, under Rule SO.