New Orleans Cold Storage & Warehouse Co. v. Commissioner
United States Board of Tax Appeals
The petitioner, a Louisiana corporation with its office in New Orleans, over a period of years has made its income tax returns upon a fiscal year basis ending the last day of February.
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The petitioner, a Louisiana corporation with its office in New Orleans, over a period of years has made its income tax returns upon a fiscal year basis ending the last day of February. In its return for the fiscal year ended February 29, 1936, it deducted from gross income as tax accruals ten-twelfths of the real and personal property taxes levied for the calendar year 1935, and two-twelfths of those levied for the calendar year 1936. It then obtained from the respondent permission to change its method of reporting to a calendar year basis and filed a tax return for the period March 1 to…
1Opinion of the Court
NEW ORLEANS COLD STORAGE AND WAREHOUSE COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
New Orleans Cold Storage & Warehouse Co. v. Commissioner
Docket No. 94518.
United States Board of Tax Appeals
40 B.T.A. 121; 1939 BTA LEXIS 892;
June 22, 1939, Promulgated
The petitioner, a Louisiana corporation with its office in New Orleans, over a period of years has made its income tax returns upon a fiscal year basis ending the last day of February. In its return for the fiscal year ended February 29, 1936, it deducted from gross income as tax accruals ten-twelfths of the real and…
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- American National Co. v. United StatesSupreme Court of the United States · 1927
- Newberry v. United StatesSupreme Court of the United States · 1921
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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