Appeal of Beaumont Co.
Cases that cite this one
1 later published case cites this decision.
- Beaumont Co. v. Commissioner (United States Board of Tax Appeals 1926)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
: We must approve the action of the Commissioner in disallowing the claimed deduction, not on the ground that the taxpayer is precluded from changing its method of reporting the kind of expenditures which give rise to the deficiency, but for the reason that expenditures made for the development and in the acquisition of patents are properly capital expenditures. Appeal of Gilliam Manufacturing Co., 1 B. T. A. 967; Appeal of Goodell-Pratt Co., 3 B. T. A. 30.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.