Peterson v. Commissioner
United States Board of Tax Appeals
In connection with the conduct of a lottery the Government of Newfoundland assessed against and collected from a certain veterans' organization in Canada an income tax on the proceeds of the lottery.
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In connection with the conduct of a lottery the Government of Newfoundland assessed against and collected from a certain veterans' organization in Canada an income tax on the proceeds of the lottery. Held that, the tax having been one imposed upon and paid by the veterans' organization, the petitioner, a holder of a ticket entitling him to share in certain proceeds of the lottery, is not entitled to a credit against his income tax liability owing to the United States, of a proportional part of the tax paid by the veterans' organization.
1Opinion of the Court
C. M. PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Peterson v. Commissioner
Docket No. 70223.
United States Board of Tax Appeals
31 B.T.A. 172; 1934 BTA LEXIS 1150;
September 14, 1934, Promulgated
In connection with the conduct of a lottery the Government of Newfoundland assessed against and collected from a certain veterans' organization in Canada an income tax on the proceeds of the lottery. Held that, the tax having been one imposed upon and paid by the veterans' organization, the petitioner, a holder of a ticket entitling him to share in certain proceeds of the…
2Cases cited1 opinion
- Peterson v. CommissionerUnited States Board of Tax Appeals · 1934