DocketNumber: Docket No. 9353
Citation Numbers: 6 B.T.A. 882
Judges: Milliken
Filed Date: 4/18/1927
Status: Precedential
Modified Date: 7/23/2022
In the Appeal of Tacoma Grocery Co., 1 B. T. A. 1062, we held that a corporation changing its accounting period from a fiscal year to a calendar year in 1919, is not entitled to the benefits of section 204(b) of the Revenue Act of 1918, and that decision is controlling in the case at bar.
Judgment will be entered for the respondent.