# McEwen Lumber Co. v. Commissioner

> United States Board of Tax Appeals · November 18, 1924 · 1 B.T.A. 73

URL: https://www.frixlaw.com/law-library/cases/4487440

## Case

- **Full name:** Appeal of McEWEN LUMBER CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 18, 1924
- **Citations:** 1 B.T.A. 73; 1924 BTA LEXIS 254
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Ghaupner, Littleton, Smith
- **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/4487440

## Opinion text

decision.
Under sections 215 and 235 of the Revenue Act of 1918 the taxpayer is not entitled, in computing net income, to deduct any portion of the claimed excessive amount paid out for buildings and machinery in erection of its planing mill plant.
The deficiency determined by the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487440. Public record. Not legal advice.