Sather Lease--Thomas Sather & Co. v. Commissioner

SATHER LEASE - THOMAS SATHER & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Sather Lease--Thomas Sather & Co. v. Commissioner

Docket No. 31979.

United States Board of Tax Appeals

26 B.T.A. 86; 1932 BTA LEXIS 1370;

May 13, 1932, Promulgated

J. E. Bakken, Esq., for the petitioner.

P. A. Bayer, Esq., for the respondent.

MATTHEWS

This proceeding arises from a determination of the respondent of a deficiency of $163.51 in petitioner's income tax for the calendar year 1926. The sole question in issue is whether a group of individuals working a lease of mining lands constituted a…