United States Board of Tax Appeals November 6, 1925, Docket No. 489. (Ft. Wayne Engineering & Mfg. Co. v. Commissioner)

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United States · · · 06-11-1925

lead-opinion

*1225

OPINION.

Marquette:

The question presented herein is whether the amounts credited to the special account of Paul on the taxpayer’s books for advances made between 1913 and 1917 constituted a paid-in surplus.

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