Reynolds v. Commissioner
17 B.T.A. 693, 1929 BTA LEXIS 2266
CourtUnited States Board of Tax Appeals
DecidedSeptember 28, 1929
DocketDocket No. 25575.
StatusPublished
Cited by1 cases
This text of 17 B.T.A. 693 (Reynolds 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
Reynolds v. Commissioner, 17 B.T.A. 693, 1929 BTA LEXIS 2266 (bta 1929).
Opinion
[694]*694OPINION.
The issue here raised is identical with that decided to-day in C. A. Tooke, 17 B. T. A. 690, and consistent therewith we hold that the Commissioner was in error in including the income of the partnerships for the period April 1, 1922, to September 30, 1922, in petitioner’s return for the calendar year 1922.
Judgment will be entered under Rule 50.
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Related
Reynolds v. Commissioner
17 B.T.A. 693 (Board of Tax Appeals, 1929)
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Bluebook (online)
17 B.T.A. 693, 1929 BTA LEXIS 2266, Counsel Stack Legal Research, https://law.counselstack.com/opinion/reynolds-v-commissioner-bta-1929.