# Waimanalo Sugar Co. v. Commissioner > United States Board of Tax Appeals · July 9, 1928 · 12 B.T.A. 1241 URL: https://www.frixlaw.com/law-library/cases/4488223 ## Case - **Full name:** WAIMANALO SUGAR CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 9, 1928 - **Citations:** 12 B.T.A. 1241; 1928 BTA LEXIS 3384 - **Precedential status:** Published - **Opinion:** Opinion of the court by Phillips - **Judges:** Phillips - **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/4488223 ## Opinion text *1244 OPINION. Phillips: The issues involved in this proceeding are the same as the issues decided by the Board in Kahuku Plantation Co., 12 B. T. A. 977. The record in the two cases is substantially the same. Upon the authority of the decision in that case it is held that the Commissioner erred in including the payment on account of the net losses to the 1921 crop in computing petitioner’s taxable income for 1920, and that the action of the respondent with respect to the payment for 1922 losses is approved. Decision will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488223. Public record. Not legal advice.