Paso Robles Mercantile Co. v. Commissioner

Board of Tax Appeals

Paso Robles Mercantile Co. v. Commissioner

18 B.T.A. 415

CourtUnited States Board of Tax Appeals

DecidedNovember 30, 1929

DocketDocket No. 28038

StatusPublished

This text of 18 B.T.A. 415 (Paso Robles Mercantile 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

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

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Opinion

[416]*416OPINION.

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]*416OPINION.

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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Bluebook (online)

18 B.T.A. 415, Counsel Stack Legal Research, https://law.counselstack.com/opinion/paso-robles-mercantile-co-v-commissioner-bta-1929.