Leland Stave Co. v. Commissioner
6 B.T.A. 882, 1927 BTA LEXIS 3380
United States Board of Tax Appeals·Decided April 18, 1927·No. Docket No. 9353.·Published·Cited by 2 cases
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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Leland Stave Co. v. Commissioner, 6 B.T.A. 882, 1927 BTA LEXIS 3380 (bta 1927).
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Leland Stave Co. v. Commissioner
6 B.T.A. 882 (Board of Tax Appeals, 1927)