Morf v. Commissioner

Board of Tax Appeals

Morf v. Commissioner

6 B.T.A. 309

CourtUnited States Board of Tax Appeals

DecidedFebruary 24, 1927

DocketDocket No. 8921

StatusPublished

This text of 6 B.T.A. 309 (Morf 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

Morf v. Commissioner, 6 B.T.A. 309 (bta 1927).

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Opinion

OPINION.

Korner, Chairman:

The sole issue presented here is the right of the petitioner to deduct 25 per cent of his income received in 1924 as his share of partnership profits for the fiscal year ended March [310]*31031, 1924, under the provisions of sections 1200 and 1201 of the Bevenue Act of 1924. The resolution of this issue is controlled by the prior decisions of the Board in Charles Colip, 5 B. T. A. 123, and C. A. Weaver, 5 B. T. A. 313.

Judgment will he entered for the respondent.

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OPINION.

Korner, Chairman:

The sole issue presented here is the right of the petitioner to deduct 25 per cent of his income received in 1924 as his share of partnership profits for the fiscal year ended March [310]*31031, 1924, under the provisions of sections 1200 and 1201 of the Bevenue Act of 1924. The resolution of this issue is controlled by the prior decisions of the Board in Charles Colip, 5 B. T. A. 123, and C. A. Weaver, 5 B. T. A. 313.

Judgment will he entered for the respondent.

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Bluebook (online)

6 B.T.A. 309, Counsel Stack Legal Research, https://law.counselstack.com/opinion/morf-v-commissioner-bta-1927.