Burns v. Commissioner of Internal Revenue

GRUBB, District Judge.

These are consolidated appeals from three separate orders of the Board of Tax Appeals redetermining deficiency in income taxes for the year of 1920 against the petitioners. The amounts differ, but the questions of law are the same. The Commissioner increased the item of compensation in the aggregate for the three petitioners in the amount of $58,-984.34, apportioning one-third to each petitioner. The petitioners contend that their compensation for the year of 1920 was reduced by that amount. The Commissioner’s contention is that the item represents an amount paid by the…