Coombs v. Commissioner
United States Board of Tax Appeals
The evidence does not establish that the Commissioner erred in including in the petitioner's income the total profits derived from a business during the years in question, which business was alleged to have been carried on by the petitioner and his wife as a partnership.
1Opinion of the Court
J. HOWARD COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Coombs v. Commissioner
Docket Nos. 28774, 32875.
United States Board of Tax Appeals
20 B.T.A. 1021; 1930 BTA LEXIS 1982;
September 26, 1930, Promulgated
The evidence does not establish that the Commissioner erred in including in the petitioner's income the total profits derived from a business during the years in question, which business was alleged to have been carried on by the petitioner and his wife as a partnership.
S. Rusling Leap, Esq., for the petitioner.
T. M. Mather, Esq., for the respondent.
MURDOCK
The…
2Cases cited1 opinion
- Coombs v. CommissionerUnited States Board of Tax Appeals · 1930