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Tousek v. Commissioner

1 B.T.A. 1164, 1925 BTA LEXIS 2649
CourtUnited States Board of Tax Appeals
DecidedMay 20, 1925
DocketDocket No. 1497.
StatusPublished

This text of 1 B.T.A. 1164 (Tousek 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
Tousek v. Commissioner, 1 B.T.A. 1164, 1925 BTA LEXIS 2649 (bta 1925).

Opinion

[1165]*1165OPINION.

MoeRis: It is our opinion that the amount received by the taxpayer in 1920 from A. G. Spalding & Brothers, Inc., was compensation and not a gift. See Appeal of John H. Parrott, 1 B. T. A. 1.

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Related

Appeal of Tousek
1 B.T.A. 1164 (Board of Tax Appeals, 1925)

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Bluebook (online)
1 B.T.A. 1164, 1925 BTA LEXIS 2649, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tousek-v-commissioner-bta-1925.