Powers v. Commissioner
United States Board of Tax Appeals
Compensation paid to the petitioners as trustees of the Boston Elevated Railway Company during the taxable years 1926 to 1929, inclusive, held subject to Federal income tax.
1Opinion of the Court
LELAND POWERS, EXECUTOR OF THE ESTATE OF SAMUEL L. POWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
STANLEY R. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
WINTHROP COFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HENRY I. HARRIMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Powers v. Commissioner
Docket Nos. 47836, 48007, 50575, 51029, 61846.
United States Board of Tax Appeals
26 B.T.A. 1381; 1932 BTA LEXIS 1156;
October 27, 1932, Promulgated
Compensation paid to the petitioners as trustees of the Boston Elevated…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Willcutts v. BunnSupreme Court of the United States · 1931
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