Case: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
Abbreviation: Consolidated Edison Co. of New York, Inc. v. United States
Decision Date: 1956-04-23
Docket Number: Nos. 49654, 49655 and 50432
Citation: 134 Ct. Cl. 905
Volume: 134
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., PETITIONER v. THE UNITED STATES
Judges: 
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.