# International Cigar Machinery Co. v. Commissioner

> United States Board of Tax Appeals · June 16, 1937 · 36 B.T.A. 124

URL: https://www.frixlaw.com/law-library/cases/8308449

## Case

- **Full name:** International Cigar Machinery Company v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** June 16, 1937
- **Citations:** 36 B.T.A. 124
- **Precedential status:** Published
- **Opinion:** Concurrence by Murdock
- **Judges:** Arundell, Murdock
- **Cited by:** 1 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/8308449

## Opinion text

Murdock,
concurring: The bookkeeping method which the taxpayer had long and consistently followed clearly reflected its net income. It made its income tax reports in accordance with that method. Thus, there is no occasion to require it to change to some other method which might also clearly reflect its net income. The decision of the case does not require the holdings made in the prevailing opinion that the lump sum payments are not in the nature of rentals or royalties and the inclusion of the lump sum payments in gross income would distort net income.
Disney concurs in the above.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308449. Public record. Not legal advice.