Opinion

Florida Grocery Co. v. Commissioner

1 B.T.A. 412
1925 BTA LEXIS 2935

Court: United States Board of Tax Appeals
Filed: Jan 28, 1925
Status: Published
On the bench: Korner, Ivins, Marquette
Cited by: 0 cases

The opinion

*413 DECISION.

The Board determines that from January 1, 1917, to May 28, 1917, the Florida Grocery Co. was a joint venture and should be taxed as a corporation from May 28, 1917, and that in computing net income for the year 1917 the amounts of $20 and $17.50, set forth in the findings of fact, should be excluded. The determination of the Commissioner is disapproved in part and the amount of the deficiency to be assessed will be settled on consent or on seven days’ notice under Rule 50.

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