Simon Agency v. Commissioner

Board of Tax Appeals

Simon Agency v. Commissioner

6 B.T.A. 432, 1927 BTA LEXIS 3510

CourtUnited States Board of Tax Appeals

DecidedMarch 9, 1927

DocketDocket Nos. 2318, 11378.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 432 (Simon Agency 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

Simon Agency v. Commissioner, 6 B.T.A. 432, 1927 BTA LEXIS 3510 (bta 1927).

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Opinion

[433]*433OPINION.

SteRnhagen:

The evidence is not sufficiently clear to establish that capital was not a material income-producing factor. Apparently one of the features of the business was the financing of actors. That loans were regularly made is clear, although it does not appear how much they amounted to or how they were related to income. It can not be inferred whether the business could be carried on or the income earned without any capital, or more specifically whether in fact it was. There were transactions in stocks as to which the evidence is not clear.

[434]*434A, claim for personal service classification with its special method of tax must be clearly proven and can not be loosely granted. The uncertainties in the present record defeat the petitioner’s claim, and we therefore sustain the Commissioner.

Judgment will be entered for the resfondent.

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[433]*433OPINION.

SteRnhagen:

The evidence is not sufficiently clear to establish that capital was not a material income-producing factor. Apparently one of the features of the business was the financing of actors. That loans were regularly made is clear, although it does not appear how much they amounted to or how they were related to income. It can not be inferred whether the business could be carried on or the income earned without any capital, or more specifically whether in fact it was. There were transactions in stocks as to which the evidence is not clear.

[434]*434A, claim for personal service classification with its special method of tax must be clearly proven and can not be loosely granted. The uncertainties in the present record defeat the petitioner’s claim, and we therefore sustain the Commissioner.

Judgment will be entered for the resfondent.

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6 B.T.A. 432, 1927 BTA LEXIS 3510, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simon-agency-v-commissioner-bta-1927.

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