Appeal of National Bank of New Jersey
1 B.T.A. 1238
United States Board of Tax Appeals·Decided May 26, 1925·No. Docket No. 932·Published·Cited by 1 cases
Opinion
DECISION.
The determination of the Commissioner is approved. The provisions of section 234 (a) (2) of the Revenue Act of 1918 permit the deduction of interest paid or accrued within the taxable year and do not contemplate the deduction of both interest paid and interest accrued within such year.
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Appeal of National Bank of New Jersey, 1 B.T.A. 1238 (bta 1925).
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Related
National Bank of New Jersey v. Commissioner
1 B.T.A. 1238 (Board of Tax Appeals, 1925)