Crook v. Commissioner
This text of 23 F.2d 1000 (Crook v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The Commissioner of Internal Revenue determined a deficiency in income tax for 1919 of $609.39 with respect to R. L. Crook, and of $1,379.97 with respect to the estate of his wife, and petitioners appealed to the Board of Tax Appeals for a redetermination of the deficiencies. The cases were consolidated before the board as they are here. The board found that petitioners had failed to overcome the presumption of correctness of the determination of the Commissioner and affirmed the determination of deficiencies made by him. We find nothing in the evidence in the record warranting a reversal of the decision of the board. Avery v. Com. of Int. Rev. (C. C. A.) 22 F.(2d) 6.
Affirmed.
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Cite This Page — Counsel Stack
23 F.2d 1000, 6 A.F.T.R. (P-H) 7255, 1928 U.S. App. LEXIS 3291, 6 A.F.T.R. (RIA) 7255, Counsel Stack Legal Research, https://law.counselstack.com/opinion/crook-v-commissioner-ca5-1928.