Leland Stave Co. v. Commissioner
6 B.T.A. 882
This text of 6 B.T.A. 882 (Leland Stave 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
Leland Stave Co. v. Commissioner, 6 B.T.A. 882 (bta 1927).
Opinion
[883]*883OPINION.
In the Appeal of Tacoma Grocery Co., 1 B. T. A. 1062, we held that a corporation changing its accounting period from a fiscal year to a calendar year in 1919, is not entitled to the benefits of section 204(b) of the Revenue Act of 1918, and that decision is controlling in the case at bar.
Judgment will be entered for the respondent.
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Bluebook (online)
6 B.T.A. 882, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leland-stave-co-v-commissioner-bta-1927.