# Townsend Lumber Co. v. Commissioner

> United States Board of Tax Appeals · March 25, 1925 · 1 B.T.A. 894

URL: https://www.frixlaw.com/law-library/cases/4487499

## Case

- **Full name:** Appeal of TOWNSEND LUMBER CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 25, 1925
- **Citations:** 1 B.T.A. 894; 1925 BTA LEXIS 2769
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trussell, 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/4487499

## Opinion text

*895 DECISION.
The accounts shown by the taxpayer’s Exhibit 1, aggregating $37,779.31 — $9,233.74 for the year 1919, and $28,545.57 for the year 1920 — were properly deductible from gross income in such years, *896 respectively. The deficiency should be recomputed accordingly, and final decision will loe settled on consent or on 15 days’ notice in accordance with Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487499. Public record. Not legal advice.