Case Name: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1956-04-23
Citations: 134 Ct. Cl. 905
Docket Number: Nos. 49654, 49655 and 50432
Parties: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 134
Pages: 905–905

Head Matter:
CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
[Nos. 49654, 49655 and 50432]
[133 C. Cls. 376; 351 U. S. 909]

Opinion:
Income taxes; proper year for deduction of contested real estate taxes where taxpayer was on the accrual basis and payment was made within the taxable year but liability not settled until subsequent taxable year.
Plaintiff's petition for writ of certiorari denied by the Supreme Court April 23, 1956.