Levinstein v. Commissioner
United States Board of Tax Appeals
During the year 1922 petitioner paid $11,200 which had been levied against him under the provisions of section 608 of the Revenue Act of 1918. He also paid attorney's fees during that year amounting to $10,000 and paid an additional fee during the year 1923 amounting to $3,000. Of the attorney's fees $5,000 was paid for services rendered in connection with a compromise of the levy made under the provisions of section 608 of the Revenue Act of 1918. The balance of the…
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During the year 1922 petitioner paid $11,200 which had been levied against him under the provisions of section 608 of the Revenue Act of 1918. He also paid attorney's fees during that year amounting to $10,000 and paid an additional fee during the year 1923 amounting to $3,000. Of the attorney's fees $5,000 was paid for services rendered in connection with a compromise of the levy made under the provisions of section 608 of the Revenue Act of 1918. The balance of the attorney's fees was paid for services in connection with criminal charges brought against petitioner and one of his truck…
1Opinion of the Court
B. E. LEVINSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Levinstein v. Commissioner
Docket No. 25262.
United States Board of Tax Appeals
19 B.T.A. 99; 1930 BTA LEXIS 2475;
February 27, 1930, Promulgated
During the year 1922 petitioner paid $11,200 which had been levied against him under the provisions of section 608 of the Revenue Act of 1918. He also paid attorney's fees during that year amounting to $10,000 and paid an additional fee during the year 1923 amounting to $3,000. Of the attorney's fees $5,000 was paid for services rendered in connection with a compromise of the…
2Cases cited1 opinion
- Levinstein v. CommissionerUnited States Board of Tax Appeals · 1930