H. T. Cushman Mfg. Co. v. Commissioner
United States Board of Tax Appeals
1. Additional compensation fixed and paid in September, 1919, for services rendered in 1918 disallowed. Additional compensation regularly fixed and paid within the year allowed. 2. Taxpayer has established its right under section 327 of the Revenue Act of 1918 to have its profits tax computed under section 328 of that Act.
1Opinion of the Court
APPEAL OF H. T. CUSHMAN MANUFACTURING CO.
H. T. Cushman Mfg. Co. v. Commissioner
Docket No. 2143.
United States Board of Tax Appeals
2 B.T.A. 39; 1925 BTA LEXIS 2570;
June 11, 1925, Decided Submitted April 16, 1925.
1. Additional compensation fixed and paid in September, 1919, for services rendered in 1918 disallowed. Additional compensation regularly fixed and paid within the year allowed.
2. Taxpayer has established its right under section 327 of the Revenue Act of 1918 to have its profits tax computed under section 328 of that Act.
William W. Johnston, Esq., for the taxpayer.
A. H. Fast, Esq., for…
2Cases cited1 opinion
- H. T. Cushman Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1925