DIXIE PINES PRODUCTS CO. V. COMMISSIONER, 320 U. S. 516 (1944)Subscribe to Cases that cite 320 U. S. 516
U.S. Supreme Court
Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944)
Dixie Pines Products Co. v. Commissioner of Internal Revenue
Argued December 14, 15, 1943
Decided January 3, 1944
320 U.S. 516
1. A taxpayer who kept his books on the accrual basis deducted on his income tax returns for 1937 state taxes assessed against him during the taxable year. He was contesting in the state courts his liability for the taxes, was later adjudged exempt therefrom, and never actually paid them. Held that, under the Revenue Act of 1936, the deduction was properly disallowed. P. 320 U. S. 519.
2. The Board of Tax Appeals applied the correct rule of law in this case, and the court below properly refused to disturb its determination. Dobson v. Commissioner, ante, p. 320 U. S. 489. P. 320 U. S. 519.
134 F.2d 273 affirmed.
Certiorari, post, p. 720, to review the affirmance of a decision of the Board of Tax Appeals, 45 B.T.A. 286, which sustained the Commissioner's determination of a tax deficiency. chanroblesvirtualawlibrary