# Stevens Mfg. Co. v. Commissioner

> United States Board of Tax Appeals · February 25, 1925 · 1 B.T.A. 610

URL: https://www.frixlaw.com/law-library/cases/4487395

## Case

- **Full name:** Appeal of STEVENS MANUFACTURING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** February 25, 1925
- **Citations:** 1 B.T.A. 610; 1925 BTA LEXIS 2861
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trussell, Trammell, Sternhagen
- **Cited by:** 0 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/4487395

## Opinion text

*611 DECISION.
The taxpayer is entitled to file returns upon the fiscal yea*r basis ending in September and its tax liability should be redetermined accordingly. Final determination of the deficiency, if any, will be settled on 10 days’ notice in accordance with Buie 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487395. Public record. Not legal advice.