United States Board of Tax Appeals September 8, 1925, Docket No. 3728. (Schaeffler Mercantile Co. v. Commissioner)

APPEAL OF SCHAEFFLER MERCANTILE CO. Schaeffler Mercantile Co. v. Commissioner Docket No. 3728. United States Board of Tax Appeals 2 B.T.A. 480; 1925 BTA LEXIS 2351; September 8, 1925, Decided Submitted July 25, 1925. *2351 On the evidence, held, that the taxpayer has not established that salary accruals for 1918 were not deducted from 1919 income.