Laurent v. Commissioner

12 B.T.A. 474, 1928 BTA LEXIS 3520
CourtUnited States Board of Tax Appeals
DecidedJune 8, 1928
DocketDocket Nos. 5997, 8550, 8567, 9285.
StatusPublished
Cited by1 cases

This text of 12 B.T.A. 474 (Laurent 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
Laurent v. Commissioner, 12 B.T.A. 474, 1928 BTA LEXIS 3520 (bta 1928).

Opinion

[476]*476OPINION.

Smith:

The facts, except as to amount of compensation received, and question in issue in these proceedings are the same as in Robert G. Gordon, 5 B. T. A. 1047. The decision in that case is controlling. The compensation received was not exempt from income tax.

Judgments will be entered for the respondent.

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Related

Laurent v. Commissioner
12 B.T.A. 474 (Board of Tax Appeals, 1928)

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Bluebook (online)
12 B.T.A. 474, 1928 BTA LEXIS 3520, Counsel Stack Legal Research, https://law.counselstack.com/opinion/laurent-v-commissioner-bta-1928.