# Columbian Carbon Co. v. Commissioner > United States Board of Tax Appeals · February 4, 1932 · 25 B.T.A. 456 URL: https://www.frixlaw.com/law-library/cases/4492418 ## Case - **Full name:** COLUMBIAN CARBON COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 4, 1932 - **Citations:** 25 B.T.A. 456; 1932 BTA LEXIS 1522 - **Precedential status:** Published - **Opinion:** Dissent by Steiinhagen - **Judges:** Steiinhagen, Smith, Teammell, Morris, Consideration, Matthews, Murdock - **Cited by:** 6 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/4492418 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492418. Public record. Not legal advice.