Chapman & Dewey Lumber Co. v. Commissioner
United States Board of Tax Appeals
Included in the improvement taxes which petitioners paid in the taxable years were certain amounts which the improvement district used to pay current interest and maintenance and repairs. Held, that so much of such improvement taxes as were so used are proper deductions from petitioners' gross income as and when made. Andrew Little,21 B.T.A. 911; See Lee Wilson & Co.,25 B.T.A. 840.
1Opinion of the Court
CHAPMAN & DEWEY LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHAPMAN & DEWEY LAND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
KANSAS CITY & MEMPHIS FARMS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Chapman & Dewey Lumber Co. v. Commissioner
Docket Nos. 33466, 37402, 37403, 47130, 50196, 51058, 51059, 51060.
United States Board of Tax Appeals
25 B.T.A. 1166; 1932 BTA LEXIS 1419;
April 15, 1932, Promulgated
Included in the improvement taxes which petitioners paid in the taxable years were certain amounts which the…
2Cases cited3 opinions
- Lee Wilson & Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Little v. CommissionerUnited States Board of Tax Appeals · 1930
- Chapman & Dewey Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1932