Easterwood v. Commissioner
United States Board of Tax Appeals
The petitioners' books of account were kept on the calendar year basis for the years from 1924 to 1930, inclusive, and their income tax returns were duly filed in accordance therewith. Held, that deficiencies for the fiscal years ended at July 31, 1926 and 1927, were erroneously determined.
1Opinion of the Court
W. E. EASTERWOOD, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MRS. W. E. EASTERWOOD, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Easterwood v. Commissioner
Docket Nos. 40181, 40182, 63416, 63417.
United States Board of Tax Appeals
28 B.T.A. 1284; 1933 BTA LEXIS 1026;
August 29, 1933, Promulgated
The petitioners' books of account were kept on the calendar year basis for the years from 1924 to 1930, inclusive, and their income tax returns were duly filed in accordance therewith. Held, that deficiencies for the fiscal years ended at July 31, 1926 and 1927,…
2Cases cited1 opinion
- Easterwood v. CommissionerUnited States Board of Tax Appeals · 1933