Pincus v. Commissioner

Board of Tax Appeals

Pincus v. Commissioner

18 B.T.A. 930, 1930 BTA LEXIS 2568

CourtUnited States Board of Tax Appeals

DecidedJanuary 27, 1930

DocketDocket Nos. 31938, 31939.

StatusPublished

Cited by1 cases

This text of 18 B.T.A. 930 (Pincus 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

Pincus v. Commissioner, 18 B.T.A. 930, 1930 BTA LEXIS 2568 (bta 1930).

Pincite

Opinion

OPINION.

Lansdon :

On the facts as set forth above the determination of the Commissioner must be approved. Prior to December 31, 1923. [931]*931Pincus, Sachs, and Brown owned interests in a business partnership and on that date Brown sold his share thereof to the other two partners and thereafter had no interest in the good will or other assets of the concern. Sir William Plender, 2 B. T. A. 940.

Decision will be entered for the respondent.

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OPINION.

Lansdon :

On the facts as set forth above the determination of the Commissioner must be approved. Prior to December 31, 1923. [931]*931Pincus, Sachs, and Brown owned interests in a business partnership and on that date Brown sold his share thereof to the other two partners and thereafter had no interest in the good will or other assets of the concern. Sir William Plender, 2 B. T. A. 940.

Decision will be entered for the respondent.

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Bluebook (online)

18 B.T.A. 930, 1930 BTA LEXIS 2568, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pincus-v-commissioner-bta-1930.

Opinion

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