Strauss v. Commissioner
United States Board of Tax Appeals
Income received for the taxpayer by her agent in the year 1920 should be included in her income-tax return for that year, although it did not come into her actual possession until 1922.
1Opinion of the Court
APPEAL OF JULIA A. STRAUSS.
Strauss v. Commissioner
Docket No. 1077.
United States Board of Tax Appeals
2 B.T.A. 598; 1925 BTA LEXIS 2346;
September 9, 1925, Decided Submitted June 29, 1925.
Income received for the taxpayer by her agent in the year 1920 should be included in her income-tax return for that year, although it did not come into her actual possession until 1922.
Charles P. Craft, Esq., for the taxpayer.
Robert A. Littleton, Esq., for the Commissioner.
MORRIS
Before MARQUETTE and MORRIS.
This appeal is from the determination of a deficiency of $138.34 in income taxes for the calendar year…
2Cases cited1 opinion
- Strauss v. CommissionerUnited States Board of Tax Appeals · 1925