United States Board of Tax Appeals September 9, 1925, Docket No. 142. (George E. Crane Co. v. Commissioner)

lead-opinion

The above-entitled appeal is from the determination of a deficiency in income and profits taxes for the calendar year 1918 in the amount of $1,965.55. The deficiency results from the denial by the Commissioner of personal service classification to the taxpayer.

FINDINGS OP PACT.

1. The taxpayer is a California corporation organized in 1905 and doing business in the City of Stockton.