Bechert v. Commissioner of Taxation

Magney, Justice.

Certiorari to review an order of the board of tax appeals affirming an order of the commissioner of taxation.

Relator, William C. Bechert, has been a resident of the city of Minneapolis for a number of years. He is a certified public accountant. Touche, Niven & Company is a partnership engaged in the practice of public accounting, with its principal place of business in the city of New York. It provides a nationwide accounting service. During the fiscal year ending September 30, 1939, relator was one of the 17 partners. The partnership has offices in seven cities in the United…