Case Name: Paso Robles Mercantile Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-11-30
Citations: 18 B.T.A. 415
Docket Number: Docket No. 28038
Parties: Paso Robles Mercantile Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 18
Pages: 415–416

Head Matter:
Paso Robles Mercantile Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 28038.
Promulgated November 30, 1929.
Philip G. Sheehy, Esq., for the petitioner.
R. W. Wilson, Esq., for the respondent.

Opinion:
OPINION.
Geeen:
The same parties in Paso Robles Mercantile Co., 12 B. T. A. 750, presented to us the identical issue here raised and we there held that " a tax erroneously determined on a calendar year basis should be credited on the tax shown due on a fiscal year basis m proportion to the months in the respective calendar years making up the fiscal year." We find no occasion to alter the opinion there expressed.
Judgment will be entered wader Rule 50.