United States Board of Tax Appeals November 12, 1925, Docket No. 1378. (Mather Paper Co. v. Commissioner)

lead-opinion

*8OPINION.

James:

The first question to be determined in this appeal is whether the taxpayer was properly affiliated with the Shuttleworth 'Co. for the year 1920. If this point should be decided in favor of the taxpayer, it becomes unnecessary to consider whether the Commissioner in 1923, David H.