# Fitchburg Steam Engine Co. v. Commissioner

> United States Board of Tax Appeals · December 23, 1924 · 1 B.T.A. 242

URL: https://www.frixlaw.com/law-library/cases/4595673

## Case

- **Full name:** Appeal of FITCHBURG STEAM ENGINE CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 23, 1924
- **Citations:** 1 B.T.A. 242; 1924 BTA LEXIS 207
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Ivins, Maequette, Korneu
- **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/4595673

## Opinion text

Appeal of FITCHBURG STEAM ENGINE CO.
Fitchburg Steam Engine Co. v. Commissioner
Docket No. 433.
United States Board of Tax Appeals
1 B.T.A. 242 ; 1924 BTA LEXIS 207 ;
December 23, 1924 , Decided Submitted December 10, 1924 .
*207 Samuel Freedman, Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*242 Before IVINS, KORNER, and MARQUETTE.
The taxpayer appealed from a deficiency in income and profits taxes found by the Commissioner against it for the fiscal year ended April 30, 1920.
Counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $23.31, upon which the Board hereby makes the following
DECISION.
The deficiency is determined to be $23.31 and the balance of the deficiency determined by the Commissioner is disallowed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4595673. Public record. Not legal advice.