Appeal of National Bank of New Jersey
1 B.T.A. 1238
CourtUnited States Board of Tax Appeals
DecidedMay 26, 1925
DocketDocket No. 932
StatusPublished
Cited by1 cases
This text of 1 B.T.A. 1238 (Appeal of National Bank of New Jersey) 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 National Bank of New Jersey, 1 B.T.A. 1238 (bta 1925).
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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Related
National Bank of New Jersey v. Commissioner
1 B.T.A. 1238 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-national-bank-of-new-jersey-bta-1925.