Opinion

Columbian Carbon Co. v. Commissioner

25 B.T.A. 456
1932 BTA LEXIS 1522

Court: United States Board of Tax Appeals
Filed: Feb 4, 1932
Status: Published
Author: Steiinhagen
On the bench: Steiinhagen, Smith, Teammell, Morris, Consideration, Matthews, Murdock
Cited by: 6 cases
Authority: More cited than 10.6%

The opinion

Steiinhagen,

dissenting: In my opinion, the British tax accrued at the close of the preceding calendar year, the income of which year measured the amount of this taxpayer’s British assessment. The essentials as to this question are the same as those in United States v. Anderson, 269 U. S. 422 . See Ernest M. Bull, Executor, 7 B. T. A. 993.

MoRRis agrees with the above dissent.

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