Evins v. Commissioner
United States Board of Tax Appeals
The respondent's action in holding that the payments involved constituted taxable income for 1924, approved. See Frank W. Elliott,24 B.T.A. 5.
1Opinion of the Court
*9OPINION.
Lansdon:
This appeal is companion to the case of Frank W. Elliott v. Commissioner, decided by us this date, to which reference is made for a more complete discussion of the facts, issues, and reasons for our decision. The petitioner seeks relief from an alleged deficiency of $26,287.87 in income tax which the respondent has asserted against him for 1924, on account of his having failed to report as taxable income for that year receipts, amounting to $103,233.49, which he collected from the Palmer School of Chiropractic under circumstances as follows:
The petitioner is the inventor of a…
2Cited by1 opinion
- Evins v. CommissionerUnited States Board of Tax Appeals · 1931