Evins v. Commissioner
United States Board of Tax Appeals
The respondent's action in holding that the payments involved constituted taxable income for 1924, approved. See Frank W. Elliott,24 B.T.A. 5.
1Opinion of the Court
D. D. EVINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Evins v. Commissioner
Docket No. 32630.
United States Board of Tax Appeals
24 B.T.A. 8; 1931 BTA LEXIS 1713;
September 11, 1931, Promulgated
The respondent's action in holding that the payments involved constituted taxable income for 1924, approved. See Frank W. Elliott,24 B.T.A. 5.
G. E. Brammer, Esq., and L. Call Dickinson, Esq., for the petitioner.
Byron M. Coon, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: This appeal is companion to the case of Frank W. Elliott v. Commissioner, decided by us this date, to which…
2Cases cited2 opinions
- Elliott v. CommissionerUnited States Board of Tax Appeals · 1931
- Evins v. CommissionerUnited States Board of Tax Appeals · 1931