Case Name: Appeal of STEVENS MANUFACTURING CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-02-25
Citations: 1 B.T.A. 610
Docket Number: Docket No. 661
Parties: Appeal of STEVENS MANUFACTURING CO.
Judges: Before James, SteRNHageN, Trammell, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 610–611

Head Matter:
Appeal of STEVENS MANUFACTURING CO.
Docket No. 661.
Submitted January 26, 1925;
decided February 25, 1925.
James V. Giblin, G. P. A., for the taxpayer.
Arthur H. Fast, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, SteRNHageN, Trammell, and Trussell.

Opinion:
DECISION.
The taxpayer is entitled to file returns upon the fiscal yea*r basis ending in September and its tax liability should be redetermined accordingly. Final determination of the deficiency, if any, will be settled on 10 days' notice in accordance with Buie 50.