McEwen Lumber Co. v. Commissioner
1 B.T.A. 73, 1924 BTA LEXIS 254
This text of 1 B.T.A. 73 (McEwen 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.
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McEwen Lumber Co. v. Commissioner, 1 B.T.A. 73, 1924 BTA LEXIS 254 (bta 1924).
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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Related
Appeal of McEwen Lumber Co.
1 B.T.A. 73 (Board of Tax Appeals, 1924)
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1 B.T.A. 73, 1924 BTA LEXIS 254, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcewen-lumber-co-v-commissioner-bta-1924.