Baboquivari Cattle Co. v. Commissioner
United States Board of Tax Appeals
Benefit payments made by the United States for carrying out approved range improvement practices under the Soil Conservation and Domestic Allotment Act are includable in gross income.
1Opinion of the Court
BABOQUIVARI CATTLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Baboquivari Cattle Co. v. Commissioner
Docket No. 103848.
United States Board of Tax Appeals
47 B.T.A. 129; 1942 BTA LEXIS 734;
June 16, 1942, Promulgated
Benefit payments made by the United States for carrying out approved range improvement practices under the Soil Conservation and Domestic Allotment Act are includable in gross income.
Lloyd Fletcher, Jr., Esq., and John W. Townsend, Esq., for the petitioner.
E. L. Corbin, Esq., for the respondent.
MELLOTT
OPINION.
MELLOTT: The Commissioner made several adjustments…
2Cases cited20 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. StewartSupreme Court of the United States · 1940
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
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