United States Board of Tax Appeals June 10, 1925, Docket No. 1496. (Massengale Advertising Agency v. Commissioner)

lead-opinion

This appeal involves a deficiency in income and profits taxes Tor the year 1918 in the amount of $806.30 and is based upon the •disallowance by the Commissioner of the taxpayer’s claim for exemption as a personal service corporation under the Revenue Act •of 1918.

FINDINGS OF FACT.

The taxpayer is a Georgia corporation with its principal office in Atlanta.