Case Name: Appeal of UNITED STATES TOOL CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-01-28
Citations: 3 B.T.A. 492
Docket Number: Docket No. 4650
Parties: Appeal of UNITED STATES TOOL CO.
Judges: Before Korner.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 492–494

Head Matter:
Appeal of UNITED STATES TOOL CO.
Docket No. 4650.
Submitted October 13, 1925.
Decided January 28, 1926.
Bernard Knollenberg, Esq., for the taxpayer.
M. N. Fisher and J. T. Dortch, Esqs., for the Commissioner.
Before Korner.

Opinion:
DECISION.
The tax should be computed by allowing as a deduction the account of the International Money Machine Co. in the amount of $4,081.36. Final determination will be settled on 15 days' notice, under Rule 50. Appeals of Huning Mercantile Co., 1 B. T. A. 130; Charles A. Collin, 1 B. T. A. 305, 308.