McEwen Lumber Co. v. Commissioner
1 B.T.A. 73, 1924 BTA LEXIS 254
Opinion
decision.
Under sections 215 and 235 of the Revenue Act of 1918 the taxpayer is not entitled, in computing net income, to deduct any portion of the claimed excessive amount paid out for buildings and machinery in erection of its planing mill plant.
The deficiency determined by the Commissioner is approved.
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McEwen Lumber Co. v. Commissioner, 1 B.T.A. 73, 1924 BTA LEXIS 254 (bta 1924).
1 B.T.A. 73 (McEwen Lumber Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of McEwen Lumber Co.
1 B.T.A. 73 (Board of Tax Appeals, 1924)