John F. McDonald Lumber Co. v. Commissioner
5 B.T.A. 731, 1926 BTA LEXIS 2788
CourtUnited States Board of Tax Appeals
DecidedDecember 8, 1926
DocketDocket No. 5153.
StatusPublished
Cited by1 cases
This text of 5 B.T.A. 731 (John F. McDonald Lumber Co. v. Commissioner) 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
John F. McDonald Lumber Co. v. Commissioner, 5 B.T.A. 731, 1926 BTA LEXIS 2788 (bta 1926).
Opinion
[732]*732OPINION.
The officers’ salaries were authorized in 1918 for the year 1918. Since the petitioner kept its books on the accrual basis, it may not deduct in its 1919 return the salaries incurred in 1918 for that year. Appeal of Green Oil Soap Co., 3 B. T. A. 467.
Judgment will be entered for the Commissioner.
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Related
John F. McDonald Lumber Co. v. Commissioner
5 B.T.A. 731 (Board of Tax Appeals, 1926)
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Bluebook (online)
5 B.T.A. 731, 1926 BTA LEXIS 2788, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-f-mcdonald-lumber-co-v-commissioner-bta-1926.