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