Johnson v. Commissioner
United States Board of Tax Appeals
1. It does not necessarily follow from a mere showing that a corporation purports to be one of the members of a partnership that there was no legal partnership. 2. A restoration to invested capital of assets previously charged to expense can not be made in the absence of satisfactory evidence as to the cost of these assets. 3. A claimed loss on abandonment of depreciable assets denied in the absence of evidence as to the terms of the lease on the premises on which the assets…
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1. It does not necessarily follow from a mere showing that a corporation purports to be one of the members of a partnership that there was no legal partnership. 2. A restoration to invested capital of assets previously charged to expense can not be made in the absence of satisfactory evidence as to the cost of these assets. 3. A claimed loss on abandonment of depreciable assets denied in the absence of evidence as to the terms of the lease on the premises on which the assets were constructed from which the Board might determine the allowable depreciation prior to abandonment. 4. A refund in…
1Opinion of the Court
ABRAHAM B. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
W. T. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MRS. HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
F. A. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
WILSON BROS, & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Johnson v. Commissioner
Docket Nos. 8455-8460.
United States Board of Tax Appeals
7 B.T.A. 820; 1927 BTA LEXIS 3100;
July 29, 1927, Promulgated
2Cases cited1 opinion
- Johnson v. CommissionerUnited States Board of Tax Appeals · 1927