Tuthill v. Commissioner
United States Board of Tax Appeals
Petitioner and his wife were joint venturers and the respondent erred in including the wife's share of profits in petitioner's income.
1Opinion of the Court
H. S. TUTHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Tuthill v. Commissioner
Docket No. 42778.
United States Board of Tax Appeals
22 B.T.A. 887; 1931 BTA LEXIS 2046;
March 24, 1931, Promulgated
Petitioner and his wife were joint venturers and the respondent erred in including the wife's share of profits in petitioner's income.
Robert T. Jacob, Esq., for the petitioner.
L. A. Luce, Esq., for the respondent.
ARUNDELL
The respondent determined deficiencies in income taxes for the years and in the amounts as follows:
Year
Amount
1920
$1,334.77
1921
314.08
1922
575.31
1923
1,444.71
Petitioner…
2Cases cited1 opinion
- Tuthill v. CommissionerUnited States Board of Tax Appeals · 1931