Galatis v. Commissioner
United States Board of Tax Appeals
1. Petitioner's income for the year 1919 arising from a sale and reacquisition of certain interests in a restaurant business, and the operations of that business determined. 2. The evidence shows that property owned in 1919 by petitioner's wife was her separate property and that the profit realized upon the sale was her separate income.
1Opinion of the Court
JERRY GALATIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Galatis v. Commissioner
Docket No. 10747.
United States Board of Tax Appeals
8 B.T.A. 213; 1927 BTA LEXIS 2931;
September 22, 1927, Promulgated
1. Petitioner's income for the year 1919 arising from a sale and reacquisition of certain interests in a restaurant business, and the operations of that business determined.
2. The evidence shows that property owned in 1919 by petitioner's wife was her separate property and that the profit realized upon the sale was her separate income.
Douglas D. Felix, Esq., for the petitioner.
A. R.…
2Cases cited10 opinions
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- Garner v. BemisSupreme Court of Florida · 1921
- Booth v. LenoxSupreme Court of Florida · 1903
- De Graum, Aymar & Co. v. JonesSupreme Court of Florida · 1887
- Florida Citrus Exchange v. GrishamSupreme Court of Florida · 1913
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