Whybrow v. Commissioner
United States Board of Tax Appeals
An individual interior decorator having a library and some cash, held to be engaged in a "trade or business having no invested capital," and hence taxable in 1917 under section 209 of the revenue act of 1917.
1Opinion of the Court
Appeal of CLARENCE WHYBROW.
Whybrow v. Commissioner
Docket No. 609.
United States Board of Tax Appeals
1 B.T.A. 725; 1925 BTA LEXIS 2819;
March 9, 1925, decided Submitted February 28, 1925.
An individual interior decorator having a library and some cash, held to be engaged in a "trade or business having no invested capital," and hence taxable in 1917 under section 209 of the revenue act of 1917.
Ferdinand Tannenbaum, Esq., for the taxpayer.
Edward C. Lake, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
STERNHAGEN
Before JAMES, STERNHAGEN, TRAMMELL, and TRUSSELL.
The…
2Cases cited1 opinion
- Appeal of WhybrowUnited States Board of Tax Appeals · 1925