Appeal of McEwen Lumber Co.
1 B.T.A. 73
CourtUnited States Board of Tax Appeals
DecidedNovember 18, 1924
DocketDocket No. 196
StatusPublished
Cited by1 cases
This text of 1 B.T.A. 73 (Appeal of McEwen Lumber Co.) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Appeal of McEwen Lumber Co., 1 B.T.A. 73 (bta 1924).
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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Related
McEwen Lumber Co. v. Commissioner
1 B.T.A. 73 (Board of Tax Appeals, 1924)
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Bluebook (online)
1 B.T.A. 73, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-mcewen-lumber-co-bta-1924.