Biggs v. Commissioner
United States Board of Tax Appeals
Petitioner, his wife and two sons, with four others, formed a partnership which operated a coal mine during the taxable years. Held, that there should be included as income taxable to petitioner only the share of partnership net earnings that did not belong to others.
1Opinion of the Court
J. E. BIGGS, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Biggs v. Commissioner
Docket No. 15255.
United States Board of Tax Appeals
15 B.T.A. 1092; 1929 BTA LEXIS 2728;
March 26, 1929, Promulgated
Petitioner, his wife and two sons, with four others, formed a partnership which operated a coal mine during the taxable years. Held, that there should be included as income taxable to petitioner only the share of partnership net earnings that did not belong to others.
E. L. Greever, Esq., for the petitioner.
Paul L. Peyton, Esq., for the respondent.
LANSDON
The respondent has determined…
2Cases cited1 opinion
- Biggs v. CommissionerUnited States Board of Tax Appeals · 1929