United States Board of Tax Appeals May 20, 1925, Docket No. 1487. (Kelly-Buckley Co. v. Commissioner)
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United States · · · 20-05-1925
lead-opinion
*1156OPINION.
Marquette:
The sole question for decision herein is whether the balances appearing in the accounts of Kelly and Buckley on the books of the corporation are invested capital of the taxpayer for the years under consideration.
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