United States Board of Tax Appeals April 13, 1925, Docket No. 1719. (C. W. Simpson Co. v. Commissioner)

lead-opinion

*996DECISION.

The determination of the Commissioner is approved.

combined-opinion

Appeal of C. W. SIMPSON CO., INC. C. W. Simpson Co. v. Commissioner Docket No. 1719. United States Board of Tax Appeals 1 B.T.A. 995; 1925 BTA LEXIS 2715; April 13, 1925, decided Submitted March 30, 1925. *2715 The taxpayer in 1919 was not a personal service corporation. Fred A. Woodis, Esq.