Choynski v. Commissioner

Board of Tax Appeals

Choynski v. Commissioner

14 B.T.A. 9, 1928 BTA LEXIS 3040

CourtUnited States Board of Tax Appeals

DecidedNovember 6, 1928

DocketDocket No. 14448.

StatusPublished

Cited by1 cases

This text of 14 B.T.A. 9 (Choynski 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

Choynski v. Commissioner, 14 B.T.A. 9, 1928 BTA LEXIS 3040 (bta 1928).

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Opinion

OPINION.

Marquette :

We are satisfied that the interest in question was received by the petitioner as trustee or agent for his mother, his sister, and certain clients, and that it was accounted for and paid over to those persons in the years in which he received it. In our opinion the respondent erred in including any part of such interest in the petitioner’s income for 1920 and 1921, and we so hold.

Judgment will be entered wnder Bule 50.

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OPINION.

Marquette :

We are satisfied that the interest in question was received by the petitioner as trustee or agent for his mother, his sister, and certain clients, and that it was accounted for and paid over to those persons in the years in which he received it. In our opinion the respondent erred in including any part of such interest in the petitioner’s income for 1920 and 1921, and we so hold.

Judgment will be entered wnder Bule 50.

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Bluebook (online)

14 B.T.A. 9, 1928 BTA LEXIS 3040, Counsel Stack Legal Research, https://law.counselstack.com/opinion/choynski-v-commissioner-bta-1928.

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