Hall v. Commissioner
United States Board of Tax Appeals
Decedent, until his death on November 30, 1927, was a member of a partnership. Both the decedent and the partnership were on the cash receipts and disbursements basis and both reported income on the calendar year basis. Held, following Maurice L. Goldman et al., Executors,15 B.T.A. 1341, that decedent's distributive share of the partnership income, whether distributed or not, for the period in 1927 ending with his death, should be included in decedent's income.
1Opinion of the Court
JOHN L. HALL AND JAMES GARFIELD, EXECUTORS OF THE ESTATE OF CHARLES F. CHOATE, JR., DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hall v. Commissioner
Docket No. 50410.
United States Board of Tax Appeals
25 B.T.A. 1; 1931 BTA LEXIS 1516;
December 29, 1931, Promulgated
Decedent, until his death on November 30, 1927, was a member of a partnership. Both the decedent and the partnership were on the cash receipts and disbursements basis and both reported income on the calendar year basis. Held, following Maurice L. Goldman et al., Executors,15 B.T.A. 1341, that decedent's…
2Cases cited2 opinions
- Goldman v. CommissionerUnited States Board of Tax Appeals · 1929
- Hall v. CommissionerUnited States Board of Tax Appeals · 1931