Duriron Co. v. Commissioner
United States Board of Tax Appeals
Petitioner reported its income on the basis of a calendar year. Commissioner erred in computing its tax liability on another basis.
1Opinion of the Court
*556OPINION.
MttRdock :
Counsel indicated at the hearing that from documents offered in evidence they can, under Buie 50, agree upon the correct tax liability if the Board will only say what is the correct taxable period. Each party has a contention which requires consideration only in the event our decision sustains the period used by Commissioner.
The real question in this case appears to be a question of fact, “ What was the petitioner’s annual accounting period? ” This is *557important under section 212 (b) of the Revenue Act of 1918, which is as follows:
The net income shall be computed upon the…
2Cited by7 opinions
- Pollock v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Easterwood v. CommissionerUnited States Board of Tax Appeals · 1933
- Dulin v. CommissionerUnited States Board of Tax Appeals · 1932
- Duriron Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Easterwood v. CommissionerUnited States Board of Tax Appeals · 1933
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