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CITIZENS HOTEL CO. v. COMMISSIONER OF INTERNAL REV.

No. 10109.

127 F.2d 229 (1942)

CITIZENS HOTEL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 6, 1942.

Attorney(s) appearing for the Case

G. W. Parker, Jr., and A. E. Brooks, both of Fort Worth, Tex., for petitioner.

F. E. Youngman and J. Louis Monarch, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The question is whether in income tax returns on an accrual basis, annual State, County and City taxes on property in Texas used in making the income must be treated as accruing in a lump sum on January first, or may be prorated when the return is for a part of the year.

The taxpayer, Citizens Hotel Company, had a fiscal year ending March 31. With the Commissioner's consent in the early part of 1937 the fiscal year was changed so as...

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