Chormann v. Commissioner

Board of Tax Appeals

Chormann v. Commissioner

10 B.T.A. 920

CourtUnited States Board of Tax Appeals

DecidedFebruary 21, 1928

DocketDocket No. 10345

StatusPublished

This text of 10 B.T.A. 920 (Chormann v. Commissioner) 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

Chormann v. Commissioner, 10 B.T.A. 920 (bta 1928).

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Opinion

[922]*922OPINION.

Love :

Practically the identical facts, except as to parties, were considered by the Board, and the same issue, as presented herein, was decided favorably to the petitioner in Morris Cohn, Jr., 6 B. T. A. 586. Accordingly, the action taken by the Commissioner with respect to the amounts reported by decedent as income for the years 1922 and 1923, respectively, is reversed.

Inasmuch as we do not have before us the Commissioner’s computations, we are unable to determine whether the entire deficiency as to each year results from his action with respect to which error was alleged.

Judgment will he entered for the yetitioners on 15 days'1 notice, wider Rule 50.

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[922]*922OPINION.

Love :

Practically the identical facts, except as to parties, were considered by the Board, and the same issue, as presented herein, was decided favorably to the petitioner in Morris Cohn, Jr., 6 B. T. A. 586. Accordingly, the action taken by the Commissioner with respect to the amounts reported by decedent as income for the years 1922 and 1923, respectively, is reversed.

Inasmuch as we do not have before us the Commissioner’s computations, we are unable to determine whether the entire deficiency as to each year results from his action with respect to which error was alleged.

Judgment will he entered for the yetitioners on 15 days'1 notice, wider Rule 50.

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Bluebook (online)

10 B.T.A. 920, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chormann-v-commissioner-bta-1928.