Oscar Daniels Co. v. Commissioner
United States Board of Tax Appeals
Held that a so-called supplemental agreement dated August 15, 1919, constituted a new contract between the parties and that income received in 1920 and 1921 pursuant to its provisions was not derived from a Government contract made between April 6, 1917, and November 11, 1918, both dates inclusive, and hence was not taxable under the provisions of section 301(c) of the Revenue Act of 1918 and section 301(b) of the Revenue Act of 1921. Goss Printing Press Co.,11 B.T.A. 365.
1Opinion of the Court
OSCAR DANIELS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Oscar Daniels Co. v. Commissioner
Docket No. 33582.
United States Board of Tax Appeals
23 B.T.A. 260; 1931 BTA LEXIS 1900;
May 15, 1931, Promulgated
Held that a so-called supplemental agreement dated August 15, 1919, constituted a new contract between the parties and that income received in 1920 and 1921 pursuant to its provisions was not derived from a Government contract made between April 6, 1917, and November 11, 1918, both dates inclusive, and hence was not taxable under the provisions of section 301(c) of the…
2Cases cited2 opinions
- Rawl v. McCownSupreme Court of South Carolina · 1914
- Oscar Daniels Co. v. CommissionerUnited States Board of Tax Appeals · 1931