United States Board of Tax Appeals November 4, 1925, Docket No. 1270. (U. N. Roberts Co. v. Commissioner)

lead-opinion

This appeal is from the determination of deficiencies in income and profits taxes for the year 1918 in the amount of $9,036.37 and an overassessment for 1919 of $814.07. The only question is whether1 the taxpayer and the Gordon-Van Tine Co. were affiliated during the years 1918 and 1919.