Paso Robles Mercantile Co. v. Commissioner

Board of Tax Appeals

Paso Robles Mercantile Co. v. Commissioner

18 B.T.A. 415, 1929 BTA LEXIS 2057

United States Board of Tax Appeals·Decided November 30, 1929·No. Docket No. 28038.·Published·Cited by 1 cases

Opinion

[416] OPINION.

Geeen:

The same parties in Paso Robles Mercantile Co., 12 B. T. A. 750, presented to us the identical issue here raised and we there held that “ a tax erroneously determined on a calendar year basis should be credited on the tax shown due on a fiscal year basis m proportion to the months in the respective calendar years making up the fiscal year.” We find no occasion to alter the opinion there expressed.

Judgment will be entered wader Rule 50.

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[416] OPINION.

Geeen:

The same parties in Paso Robles Mercantile Co., 12 B. T. A. 750, presented to us the identical issue here raised and we there held that “ a tax erroneously determined on a calendar year basis should be credited on the tax shown due on a fiscal year basis m proportion to the months in the respective calendar years making up the fiscal year.” We find no occasion to alter the opinion there expressed.

Judgment will be entered wader Rule 50.

Paso Robles Mercantile Co. v. Commissioner, 18 B.T.A. 415, 1929 BTA LEXIS 2057 (bta 1929).

Pincite

18 B.T.A. 415 (Paso Robles Mercantile Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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