United States Board of Tax Appeals October 30, 1925, Docket Nos. 2633 and 3523. (Canton Bridge Co. v. Commissioner)

lead-opinion

*1137OPINION.

James:

The computation of the foregoing deficiency should be corrected in accordance with the decision of the Board in the Appeal of L. S. Ayers & Co., 1 B. T. A. 1135, in respect of both of the years under consideration.

Upon the taxpayer’s claim that consolidation of three companies should be had, namely, Canton Bridge Co.