Appeal of McEwen Lumber Co.
1 B.T.A. 73
United States Board of Tax Appeals·Decided November 18, 1924·No. Docket No. 196·Published·Cited by 1 cases
Opinion
decision.
Under sections 215 and 235 of the Revenue Act of 1918 the taxpayer is not entitled, in computing net income, to deduct any portion of the claimed excessive amount paid out for buildings and machinery in erection of its planing mill plant.
The deficiency determined by the Commissioner is approved.
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Appeal of McEwen Lumber Co., 1 B.T.A. 73 (bta 1924).
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Related
McEwen Lumber Co. v. Commissioner
1 B.T.A. 73 (Board of Tax Appeals, 1924)