DocketNumber： Docket No. 220
Citation Numbers： 1 B.T.A. 1197
Judges： Ivins, Koenee, Maeqtjette, Mobeis
Filed Date： 5/21/1925
Status： Precedential
Modified Date： 10/18/2024
The determination of the Commissioner is approved. No satisfactory evidence was introduced establishing any actual cash value for the good will or the services to be performed by Price in excess of the salary allowed him, as required by section 326 of the Revenue Acts of 1918 and 1921.