Simmons v. Commissioner
United States Board of Tax Appeals
1. Held that the petitioner's two daughters were members of the partnership of W. H. Simmons & Company. 2. Respondent's determination that the rentals on certain buildings were income to the petitioner disapproved.
1Opinion of the Court
W. H. SIMMONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Simmons v. Commissioner
Docket Nos. 31530, 44254, 48654.
United States Board of Tax Appeals
22 B.T.A. 1106; 1931 BTA LEXIS 2011;
April 8, 1931, Promulgated
1. Held that the petitioner's two daughters were members of the partnership of W. H. Simmons & Company.
2. Respondent's determination that the rentals on certain buildings were income to the petitioner disapproved.
Hardin H. Conn, Esq., and John S. Glenn, Esq., for the petitioner.
T. M. Mather, Esq., and J. M. Morawski, Esq., for the respondent.
TRAMMELL
These proceedings…
2Cases cited1 opinion
- Simmons v. CommissionerUnited States Board of Tax Appeals · 1931