B. B. Todd, Inc. v. Commissioner
United States Board of Tax Appeals
The Board is without authority to require the Commissioner to permit the filing of returns and the computation of income and profits taxes, under the provisions of article 42 of Regulations 45, since such returns, if filed, would not "clearly reflect the income" of the taxpayer and the method of computing income provided in that article does not conform to section 200 of the Revenue Act of 1918.
1Opinion of the Court
*763OPINION.
James:
The Board considers that the question presented by the taxpayer is a double one: First, whether it has kept such books and records as would enable the taxpayer and the Commissioner to com*764pute the taxpayer’s taxable income upon the basis laid down in article 42 of Regulations 45, and, if it has done so, whether the Board should properly recognize such basis as being one “ made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income? ” This brings a further inquiry whether the Board may go behind the determination of the…
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- Ross v. CommissionerUnited States Board of Tax Appeals · 1933
- Jackson Furniture Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- Louis Werner Saw Mill Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
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