Gilman v. Commissioner
United States Board of Tax Appeals
1. Held, that certain payments by petitioner to his wife and children in the circumstances herein were not deductible from gross income for Federal tax purposes in the year in which they were made. 2. Respondent's motion to amend answer byan affirmative allegation of fraud denied.
1Opinion of the Court
W. S. GILMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gilman v. Commissioner
Docket No. 22659.
United States Board of Tax Appeals
18 B.T.A. 1277; 1930 BTA LEXIS 2485;
February 21, 1930, Promulgated
1. Held, that certain payments by petitioner to his wife and children in the circumstances herein were not deductible from gross income for Federal tax purposes in the year in which they were made.
2. Respondent's motion to amend answer byan affirmative allegation of fraud denied.
K. S. Finlayson, Esq., for the petitioner.
A. H. Murray, Esq., for the respondent.
LANSDON
The respondent…
2Cases cited11 opinions
- Saleno v. City of NeoshoSupreme Court of Missouri · 1895
- French v. City of BurlingtonSupreme Court of Iowa · 1876
- Burnham v. City of MilwaukeeWisconsin Supreme Court · 1897
- Williams v. ForbesIllinois Supreme Court · 1885
- Gilman v. CommissionerUnited States Board of Tax Appeals · 1930
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