# West 28th Street Corp. v. Commissioner

> United States Board of Tax Appeals · June 21, 1926 · 4 B.T.A. 147

URL: https://www.frixlaw.com/law-library/cases/4497314

## Case

- **Full name:** APPEAL OF WEST 28TH STREET CORPORATION.
- **Court:** United States Board of Tax Appeals
- **Decided:** June 21, 1926
- **Citations:** 4 B.T.A. 147; 1926 BTA LEXIS 2364
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Geaupner
- **Judges:** Geattenek, Geaupner, Phillips
- **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/4497314

## Opinion text

*149 OPINION.
GeaupneR:
The proofs amply sustain the petitioner’s contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.
Order of redetermination will be entered on 15 days' notice, under Bule 50.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497314. Public record. Not legal advice.