Phillips v. Commissioner
United States Board of Tax Appeals
The petitioner and his wife, residents of the State of Oklahoma, filed separate returns for 1923, in which each reported one-half of the income received from property acquired while residents of the State of Texas. Held, that such a method of reporting income was correct.
1Opinion of the Court
T. C. PHILLIPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Phillips v. Commissioner
Docket No. 12802.
United States Board of Tax Appeals
9 B.T.A. 153; 1927 BTA LEXIS 2649;
November 18, 1927, Promulgated
The petitioner and his wife, residents of the State of Oklahoma, filed separate returns for 1923, in which each reported one-half of the income received from property acquired while residents of the State of Texas. Held, that such a method of reporting income was correct.
Hubert L. Bolen, Esq., for the petitioner.
D. H. Green, Esq., for the respondent.
GREEN
In this proceeding the…
2Cases cited4 opinions
- Downes v. CommissionerUnited States Board of Tax Appeals · 1927
- Willcutt v. WillcuttCourt of Appeals of Texas · 1925
- Johnson v. CommissionerUnited States Board of Tax Appeals · 1927
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1927