# Broadcast Measurement Bureau, Inc. v. Commissioner

> United States Tax Court · May 10, 1951 · 16 T.C. 988

URL: https://www.frixlaw.com/law-library/cases/4475651

## Case

- **Full name:** Broadcast Measurement Bureau, Inc. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 10, 1951
- **Citations:** 16 T.C. 988; 1951 U.S. Tax Ct. LEXIS 201
- **Precedential status:** Published
- **Opinion:** Concurrence by Murdock
- **Judges:** Disney,Raum
- **Cited by:** 27 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4475651

## Opinion text

■ MuRDock, concurring: The result in this case would be right even assuming that the petitioner was in position to realize income from the gross amounts which it received from subscriptions because such income could be computed only upon a completed contract basis, the contract was not completed in the fiscal year 1946 and, therefore, the excess of receipts over expenditures for the 3-year period would not be income for the middle year.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4475651. Public record. Not legal advice.