# Brevoort Hotel Co. v. Commissioner

> United States Board of Tax Appeals · December 31, 1924 · 1 B.T.A. 269

URL: https://www.frixlaw.com/law-library/cases/4610224

## Case

- **Full name:** Appeal of BREVOORT HOTEL COMPANY.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 31, 1924
- **Citations:** 1 B.T.A. 269; 1924 BTA LEXIS 191
- **Precedential status:** Published
- **Opinion:** Opinion
- **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/4610224

## Opinion text

Appeal of BREVOORT HOTEL COMPANY.
Brevoort Hotel Co. v. Commissioner
Docket No. 539.
United States Board of Tax Appeals
1 B.T.A. 269 ; 1924 BTA LEXIS 191 ;
December 31, 1924 , decided Submitted December 19, 1924 .
*191 E. Barrett Prettyman, Esq., for the taxpayer.
A. H. Fast, Esq., (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*270 This appeal was presented on the pleadings from which the Board makes the following
FINDINGS OF FACT.
1. The taxpayer is an Illinois corporation with its principal office at 120 West Madison Street, Chicago, Ill.
2. The deficiency letter from which this appeal is taken was mailed to the taxpayer on September 8, 1924.
3. The deficiency asserted by the Commissioner is $505.73, representing income and profits taxes for the year ended December 31, 1917.
DECISION.
The Commissioner having filed an admission that the proposed deficiency tax of $505.73 should not be asserted against the taxpayer for the year 1917, the appeal is sustained and the deficiency determined by the Commissioner is disallowed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4610224. Public record. Not legal advice.