Dickinson v. Commissioner
United States Board of Tax Appeals
Petitioner, his wife and daughter were residents of Michigan, and conducted a business under the name of the American Metal Weatherstrip Company. The respondent determined that all of the income from this business belonged to petitioner. Upon the record, held, that one-third of the income of such business belonged to the wife and one-third to the daughter. L. F. Sunlin, 6. B.T.A. 1232, and other cases, followed.
1Opinion of the Court
ALBERT G. DICKINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dickinson v. Commissioner
Docket Nos. 35015, 43176.
United States Board of Tax Appeals
23 B.T.A. 1212; 1931 BTA LEXIS 1751;
July 20, 1931, Promulgated
Petitioner, his wife and daughter were residents of Michigan, and conducted a business under the name of the American Metal Weatherstrip Company. The respondent determined that all of the income from this business belonged to petitioner. Upon the record, held, that one-third of the income of such business belonged to the wife and one-third to the daughter. L. F. Sunlin,…
2Cases cited1 opinion
- Dickinson v. CommissionerUnited States Board of Tax Appeals · 1931