# 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/4492419

## Case

- **Full name:** COLUMBIAN CARBON COMPANY, <emphasis typestyle="it">v.</emphasis> 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 Murdock
- **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/4492419

## Opinion text

Murdock,
dissenting: I think the deduction for British income tax should be allowed in the amounts actually accrued in each calendar year by the L. Martin Company. In this way a proper portion of the tax for each British tax year is offset against the income of the company’s income-computing year and the tax is not accrued before the liability is fixed.
Smith agrees with the above dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492419. Public record. Not legal advice.