# Dakota Cent. Tel. Co. v. Commissioner

> United States Board of Tax Appeals · April 13, 1925 · 1 B.T.A. 1002

URL: https://www.frixlaw.com/law-library/cases/4487084

## Case

- **Full name:** Appeal of DAKOTA CENTRAL TELEPHONE CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 13, 1925
- **Citations:** 1 B.T.A. 1002; 1925 BTA LEXIS 2721
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Lansdon, Littleton, Gkattpner
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487084

## Opinion text

*1003 DECISION.
The determination of the Commissioner is approved. The taxpayer failed to adduce satisfactory evidence to show that its invested capital as fixed by the Commissioner was incorrect.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487084. Public record. Not legal advice.