Eppley v. Commissioner
United States Board of Tax Appeals
The action of the Commissioner in holding that the proceeds derived by the petitioner from the operation of hotels, the possession of which he held under a void contract of sale, constituted taxable income to him, sustained.
1Opinion of the Court
EUGENE C. EPPLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Eppley v. Commissioner
Docket No. 29191.
United States Board of Tax Appeals
25 B.T.A. 300; 1932 BTA LEXIS 1546;
January 21, 1932, Promulgated
The action of the Commissioner in holding that the proceeds derived by the petitioner from the operation of hotels, the possession of which he held under a void contract of sale, constituted taxable income to him, sustained.
R. M. O'Hara, Esq., for the petitioner.
Byron M. Coon, Esq., for the respondent.
LANSDON
The respondent has asserted deficiencies in the income tax of the…
2Cases cited11 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Gilman v. CommissionerUnited States Board of Tax Appeals · 1930
- Taylor v. RonigerMichigan Supreme Court · 1907
- Weitzner v. CommissionerUnited States Board of Tax Appeals · 1928
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