# Cleveland Trinidad Paving Co. v. Commissioner > United States Board of Tax Appeals · January 11, 1929 · 14 B.T.A. 1209 URL: https://www.frixlaw.com/law-library/cases/4488813 ## Case - **Full name:** CLEVELAND TRINIDAD PAVING CO. OF DELAWARE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 11, 1929 - **Citations:** 14 B.T.A. 1209; 1929 BTA LEXIS 2976 - **Precedential status:** Published - **Opinion:** Opinion of the court by Trammell - **Judges:** Trammell - **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/4488813 ## Opinion text OPINION. Trammell: Upon the authority of American Creosoting Co., 12 B. T. A. 247, and Cincinnati Mining Co., 8 B. T. A. 79, the issue here presented must be decided in favor of the petitioner. There being no agreement between the corporations included in the consolidated return, section 240 (b) of the Revenue Acts of 1918 and 1921 provides that the tax shall be assessed in accordance with the net income of the corporations. The petitioner having no income, no part of the tax should be assessed against it. In view of our holding on this point, it is unnecessary for us to determine the issues on the merits, the facts relating to which were *1210 stipulated. We consider it unnecessary to incorporate those facts into our findings. Judgment for the petitioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488813. Public record. Not legal advice.