Hall v. Commissioner
United States Board of Tax Appeals
Decedent, until his death on November 30, 1927, was a member of a partnership. Both the decedent and the partnership were on the cash receipts and disbursements basis and both reported income on the calendar year basis. Held, following Maurice L. Goldman et al., Executors,15 B.T.A. 1341, that decedent's distributive share of the partnership income, whether distributed or not, for the period in 1927 ending with his death, should be included in decedent's income.
1Opinion of the Court
*3OPINION.
Aeundell:
The facts in this case are on all fours with those in Maurice L. Goldman et al., Executors, 15 B. T. A. 1341, in which we held that there should be included in decedent’s income the share of partnership income allocable to the decedent to the date of his death. See also Clarence B. Davison, 20 B. T. A. 856; affd., C. C. A., 2d Cir., in which the only distinction was that the partnership was on the accrual basis, and we held the principle of the Goldman case applicable. Petitioners here contend that the decision in R. W. Archbald et al., Executors, 4 B. T. A. 483, is in…
2Cases cited2 opinions
- Murphy v. MurphyMassachusetts Supreme Judicial Court · 1914
- Wolbach v. Commissioner of Corp. & TaxationMassachusetts Supreme Judicial Court · 1929
3Cited by1 opinion
- Hall v. CommissionerUnited States Board of Tax Appeals · 1931