Case ID: us-ct-cl_134/html/0905-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
    [Nos. 49654, 49655 and 50432]
    [133 C. Cls. 376; 351 U. S. 909]
   Income taxes; proper year for deduction of contested real estate taxes where taxpayer was on the accrual basis and payment was made within the taxable year but liability not settled until subsequent taxable year.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court April 23, 1956.