Lansill v. Commissioner
United States Board of Tax Appeals
1. A taxpayer entitled to receive from a trustee bank mineral royalties, who agrees with another to pay him for legal services in perfecting the right to such income a sum equivalent to a fixed percentage of the amounts received or who agrees to pay him a fixed percentage of the amounts received, such amount being in fact paid to the other directly by the bank and not received by the taxpayer, is taxable upon such percentage amount as his income. 2. An order by the taxpayer…
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1. A taxpayer entitled to receive from a trustee bank mineral royalties, who agrees with another to pay him for legal services in perfecting the right to such income a sum equivalent to a fixed percentage of the amounts received or who agrees to pay him a fixed percentage of the amounts received, such amount being in fact paid to the other directly by the bank and not received by the taxpayer, is taxable upon such percentage amount as his income. 2. An order by the taxpayer to the bank directing payment of such percentage directly to the other person and payment pursuant thereto do not take…
1Opinion of the Court
MARION STONE BURT LANSILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARY BELLE BURT LEBUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ALICE BURT MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
EMMA BURT HUTCHINGS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARION A. BURT BECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
GEORGE R. BURT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JANE BURT HAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Lansill v. Commissioner
Docket Nos.…
2Cases cited26 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Irwin v. GavitSupreme Court of the United States · 1925
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