Reynolds v. Commissioner
17 B.T.A. 693, 1929 BTA LEXIS 2266
United States Board of Tax Appeals·Decided September 28, 1929·No. Docket No. 25575.·Published·Cited by 1 cases
Opinion
[694] OPINION.
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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Reynolds v. Commissioner, 17 B.T.A. 693, 1929 BTA LEXIS 2266 (bta 1929).
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Reynolds v. Commissioner
17 B.T.A. 693 (Board of Tax Appeals, 1929)