# Bankers Commercial Corp. v. Commissioner

> United States Board of Tax Appeals · October 4, 1927 · 8 B.T.A. 517

URL: https://www.frixlaw.com/law-library/cases/4500412

## Case

- **Full name:** BANKERS COMMERCIAL CORPORATION, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 4, 1927
- **Citations:** 8 B.T.A. 517; 1927 BTA LEXIS 2874
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/4500412

## Opinion text

*520 OPINION.
Lansdon:
After a careful study of the evidence and comparison with similar cases previously decided, we are of the opinion that the petitioner and the Commercial Security Co. Inc., were not affiliated during the taxable period.
Reviewed by the Board.
Judgment will be entered on 10 days’ notice, voider Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500412. Public record. Not legal advice.