Brackman v. Commissioner
United States Board of Tax Appeals
Upon the evidence held that a partnership existed during the taxable year between the petitioner and his wife, and that the petitioner is taxable upon only one-half of the net income of the partnership.
1Opinion of the Court
J. W. BRACKMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brackman v. Commissioner
Docket No. 45714.
United States Board of Tax Appeals
24 B.T.A. 259; 1931 BTA LEXIS 1672;
October 1, 1931, Promulgated
Upon the evidence held that a partnership existed during the taxable year between the petitioner and his wife, and that the petitioner is taxable upon only one-half of the net income of the partnership.
E. L. Hogsett, Esq., for the petitioner.
T. M. Mather, Esq., for the respondent.
MATTHEWS
This is a proceeding for the redetermination of a deficiency in income tax for the year 1927 in…
2Cases cited1 opinion
- Brackman v. CommissionerUnited States Board of Tax Appeals · 1931