Virden v. Commissioner

M. L. VIRDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Virden v. Commissioner

Docket No. 5200.

United States Board of Tax Appeals

6 B.T.A. 1123; 1927 BTA LEXIS 3333;

April 29, 1927, Promulgated

1. An oral contract of partnership between a husband and wife is valid under the laws of Mississippi.

2. Determination of March 1, 1913, value of certain real estate.

3. Determination of date of repossession of real estate previously sold.

Chas. D. Hamel, Esq., Benj. H. Saunders, Esq., and O. R. Ewing, C.P.A., for the petitioner.

J. E. Marshall, Esq., for the respondent.

MILLIKEN

This…