# Florida Grocery Co. v. Commissioner

> United States Board of Tax Appeals · January 28, 1925 · 1 B.T.A. 412

URL: https://www.frixlaw.com/law-library/cases/4487314

## Case

- **Full name:** Appeal of FLORIDA GROCERY CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 28, 1925
- **Citations:** 1 B.T.A. 412; 1925 BTA LEXIS 2935
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Korner, Ivins, Marquette
- **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/4487314

## Opinion text

*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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487314. Public record. Not legal advice.