Davis Feed Co. v. Commissioner
United States Board of Tax Appeals
The Revenue Act of 1918, approved February 24, 1919, required taxpayers having a fiscal year beginning in 1917 and ending in 1918, who have consistently filed returns on a fiscal year basis, to file a return under its provisions and to pay the tax computed under the provisions of section 205, and the period within which the Commissioner might assess the tax so computed should be reckoned from the date such return was filed.
1Opinion of the Court
APPEAL OF DAVIS FEED CO.
Davis Feed Co. v. Commissioner
Docket No. 1692.
United States Board of Tax Appeals
2 B.T.A. 616; 1925 BTA LEXIS 2314;
September 28, 1925, Decided Submitted July 29, 1925.
The Revenue Act of 1918, approved February 24, 1919, required taxpayers having a fiscal year beginning in 1917 and ending in 1918, who have consistently filed returns on a fiscal year basis, to file a return under its provisions and to pay the tax computed under the provisions of section 205, and the period within which the Commissioner might assess the tax so computed should be reckoned from the date such…
2Cases cited1 opinion
- Davis Feed Co. v. CommissionerUnited States Board of Tax Appeals · 1925