Turbeville v. Commissioner of Internal Revenue

HUTCHESON, Circuit Judge.

In an opinion reported in 31 B.T.A. 283, the Board of Tax Appeals considered and disposed of a series of questions raised on Mrs. Turbeville’s appeal from the findings of the Commissioner. The only complaint made here is of its ruling in affirmance of the Commissioner’s determination that bonuses and royalties received from plaintiff’s separate property were in their entirety her income and taxable to her. Petitioner in her brief thus states the matter for decision:

“The case presents the following questions :

“First, whether by virtue of, the contract [between her and…