# John F. McDonald Lumber Co. v. Commissioner

> United States Board of Tax Appeals · December 8, 1926 · 5 B.T.A. 731

URL: https://www.frixlaw.com/law-library/cases/4499485

## Case

- **Full name:** JOHN F. MCDONALD LUMBER CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** December 8, 1926
- **Citations:** 5 B.T.A. 731; 1926 BTA LEXIS 2788
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Trammell
- **Judges:** Trammell
- **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/4499485

## Opinion text

*732 OPINION.
Trammell:
The officers’ salaries were authorized in 1918 for the year 1918. Since the petitioner kept its books on the accrual basis, it may not deduct in its 1919 return the salaries incurred in 1918 for that year. Appeal of Green Oil Soap Co., 3 B. T. A. 467.
Judgment will be entered for the Commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499485. Public record. Not legal advice.