Combs v. Commissioner
This text of 6 B.T.A. 249 (Combs 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.
Opinion
OPINION.
As a result of the findings of fact set out above, the tax should be recomputed by the respondent, and in such [250]*250recomputation the amount of $9,202.58 collected by the petitioner in the year 1921 should be eliminated from income of the year 1920 and added to petitioner’s income for the year 1921. Since the petitioner accounted on a basis of cash receipts and disbursements, the respondent was in error in ascribing the $9,202.58 to the income for the year 1920.
Judgment will ~be entered on 15 days’ notice, under Bule 50.
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Cite This Page — Counsel Stack
6 B.T.A. 249, 1927 BTA LEXIS 3562, Counsel Stack Legal Research, https://law.counselstack.com/opinion/combs-v-commissioner-bta-1927.