# Winona Malting Co. v. Commissioner

> United States Board of Tax Appeals · March 30, 1925 · 1 B.T.A. 909

URL: https://www.frixlaw.com/law-library/cases/4610846

## Case

- **Full name:** Appeal of WINONA MALTING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 30, 1925
- **Citations:** 1 B.T.A. 909; 1925 BTA LEXIS 2753
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Smith, Teussell, Maequette
- **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/4610846

## Opinion text

Appeal of WINONA MALTING CO.
Winona Malting Co. v. Commissioner
Docket No. 1466.
United States Board of Tax Appeals
1 B.T.A. 909 ; 1925 BTA LEXIS 2753 ;
March 30, 1925 , decided Submitted March 19, 1925 .
*2753 Charles H. Preston, C.P.A., for the taxpayer.
Ellis W. Manning, Esq., for the Commissioner.
*909 Before MARQUETTE, SMITH, and TRUSSELL.
This appeal came on for hearing on March 19, 1925. It involves a deficiency in tax for the fiscal year ended August 31, 1920, in the amount of $190.29. Upon leave granted, the Commissioner filed an amended answer admitting the allegations of the petition and that no deficiency in tax exists for the taxable year in question.
*910 DECISION.
The deficiency determined by the Commissioner is disallowed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4610846. Public record. Not legal advice.