Legal Opinion

Evins v. Commissioner

United States Board of Tax Appeals

Decided September 11, 1931No. Docket No. 32630PublishedCited by 1 opinion

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

  1. Evins v. CommissionerUnited States Board of Tax Appeals · 1931

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