United States Board of Tax Appeals April 6, 1925, Docket No. 1504. (Casper Ranger Constr. Co. v. Commissioner)

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United States · · · 06-04-1925

lead-opinion

*943DECISION.

In the light of the evidence offered at the hearing, the Board holds that the payments in question constituted distributions of surplus. The determination of the Commissioner is approved.

combined-opinion

Appeal of CASPER RANGER CONSTRUCTION CO. Casper Ranger Constr. Co. v. Commissioner Docket No. 1504. United States Board of Tax Appeals 1 B.T.A.

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