Thompson v. Commissioner
United States Board of Tax Appeals
Ground rent received by petitioner from the mayor and city council of Baltimore, Md., the leased land being used by the city for school purposes, held not exempt from Federal income tax.
1Opinion of the Court
H. OLIVER THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Thompson v. Commissioner
Docket No. 30571.
United States Board of Tax Appeals
17 B.T.A. 987; 1929 BTA LEXIS 2204;
October 17, 1929, Promulgated
Ground rent received by petitioner from the mayor and city council of Baltimore, Md., the leased land being used by the city for school purposes, held not exempt from Federal income tax.
John Philip Hill, Esq., for the petitioner.
F. Easby-Smith, Esq., for the respondent.
ARUNDELL
The respondent has determined a deficiency in income tax for the year 1924 of $26.21. The petitioner…
2Cases cited1 opinion
- Thompson v. CommissionerUnited States Board of Tax Appeals · 1929