Mears v. Bureau of Revenue

OPINION

SUTIN, Judge.

This is an administrative appeal by taxpayer Mears from a Decision and Order of the Commissioner of Revenue. The Commissioner included in gross receipts monies received by taxpayer as attorney for his father’s estate, fees paid to taxpayer’s wife as administratrix and certain director’s fees.

Mears claims two points of error, (1) the inclusion of money received by Mears solely from inheritance, and (2) the inclusion of fees paid to Mears as a director in two corporations.(1) The money received was a gross receipt.

Mears was the sole and only heir of his father, T. E. Mears,…