# United States Tool Co. v. Commissioner

> United States Board of Tax Appeals · January 28, 1926 · 3 B.T.A. 492

URL: https://www.frixlaw.com/law-library/cases/4494901

## Case

- **Full name:** APPEAL OF UNITED STATES TOOL CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 28, 1926
- **Citations:** 3 B.T.A. 492; 1926 BTA LEXIS 2647
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Korner
- **Cited by:** 2 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/4494901

## Opinion text

*494 DECISION.
The tax should be computed by allowing as a deduction the account of the International Money Machine Co. in the amount of $4,081.36. Final determination will be settled on 15 days’ notice, under Rule 50. Appeals of Huning Mercantile Co., 1 B. T. A. 130; Charles A. Collin, 1 B. T. A. 305, 308.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494901. Public record. Not legal advice.