Case Name: John F. McDonald Lumber Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-12-08
Citations: 5 B.T.A. 731
Docket Number: Docket No. 5153
Parties: John F. McDonald Lumber Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 731–732

Head Matter:
John F. McDonald Lumber Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 5153.
Promulgated December 8, 1926.
Simon Michelet, Esq., for the petitioner.
F. 0. Graves, Esq., for the respondent.

Opinion:
OPINION.
Trammell:
The officers' salaries were authorized in 1918 for the year 1918. Since the petitioner kept its books on the accrual basis, it may not deduct in its 1919 return the salaries incurred in 1918 for that year. Appeal of Green Oil Soap Co., 3 B. T. A. 467.
Judgment will be entered for the Commissioner.