Case Name: Appeal of McEWEN LUMBER CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-11-18
Citations: 1 B.T.A. 73
Docket Number: Docket No. 196
Parties: Appeal of McEWEN LUMBER CO.
Judges: Before GhaupneR, Littleton, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 73–73

Head Matter:
Appeal of McEWEN LUMBER CO.
Docket No. 196.
Submitted November 6, 1924;
decided November 18, 1924.
Mr. W. B. McEwen, president of the corporation, for the taxpayer.
J. A. Adams, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before GhaupneR, Littleton, and Smith.

Opinion:
decision.
Under sections 215 and 235 of the Revenue Act of 1918 the taxpayer is not entitled, in computing net income, to deduct any portion of the claimed excessive amount paid out for buildings and machinery in erection of its planing mill plant.
The deficiency determined by the Commissioner is approved.