Case Name: Appeal of MARLBORO FERTILIZER CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-11-20
Citations: 3 B.T.A. 82
Docket Number: Docket No. 3797
Parties: Appeal of MARLBORO FERTILIZER CO.
Judges: Before Marquette and Moeris.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 82–83

Head Matter:
Appeal of MARLBORO FERTILIZER CO.
Docket No. 3797.
Submitted July 14, 1925.
Decided November 20, 1925.
Edward P. Hodges, Esq., for the taxpayer.
Blount Balls, Esq., for the Commissioner.
Before Marquette and Moeris.

Opinion:
DECISION.
The tax should be computed on the basis of calendar years. Final determination will be settled on 10 days' notice, under Rule 50.