Appeal of Crosby

Board of Tax Appeals

Appeal of Crosby

4 B.T.A. 1147

CourtUnited States Board of Tax Appeals

DecidedSeptember 28, 1926

DocketDocket No. 3764

StatusPublished

Cited by2 cases

This text of 4 B.T.A. 1147 (Appeal of Crosby) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Crosby, 4 B.T.A. 1147 (bta 1926).

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Opinion

[1149]*1149OPINION.

Marquette:

The Commissioner erred in adding to the taxpayer’s income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and the amount of the tax paid at the source on interest from tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.

Order of redetermination will be entered on 15 days’ notice, under Bule 50.

Phillips and Smith dissent in so far as the decision includes the cost to the tenant of installing a furnace as income to the landlord.

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[1149]*1149OPINION.

Marquette:

The Commissioner erred in adding to the taxpayer’s income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and the amount of the tax paid at the source on interest from tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.

Order of redetermination will be entered on 15 days’ notice, under Bule 50.

Phillips and Smith dissent in so far as the decision includes the cost to the tenant of installing a furnace as income to the landlord.

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Bluebook (online)

4 B.T.A. 1147, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-crosby-bta-1926.

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