Van Brunt v. Commissioner

ARTHUR H. VAN BRUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Van Brunt v. Commissioner

Docket No. 12444.

United States Board of Tax Appeals

11 B.T.A. 406; 1928 BTA LEXIS 3816;

April 3, 1928, Promulgated

John Drye, Jr., Esq., for the petitioner.

James L. Backstrom, Esq., for the respondent.

LITTLETON

The Commissioner determined a deficiency of $1,526.64 for the year 1919. Petitioner claims that the Commissioner erred in including in his income the amount of $2,399.92, rent, and $5,776 dividends.

FINDINGS OF FACT.

During the calendar year 1919, petitioner received rent in the amount…