Case Name: Leland Stave Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-04-18
Citations: 6 B.T.A. 882
Docket Number: Docket No. 9353
Parties: Leland Stave Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 882–883

Head Matter:
Leland Stave Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9353.
Promulgated April 18, 1927.
O. R. Ewing, C. P. A., for the petitioner.
J. A. Adams, Esq., for the respondent.

Opinion:
OPINION.
Milliken :
In the Appeal of Tacoma Grocery Co., 1 B. T. A. 1062, we held that a corporation changing its accounting period from a fiscal year to a calendar year in 1919, is not entitled to the benefits of section 204(b) of the Revenue Act of 1918, and that decision is controlling in the case at bar.
Judgment will be entered for the respondent.