Mayer v. Commissioner
United States Board of Tax Appeals
From the peculiar facts present it is held that the gross income of a partnership of which the petitioner was a member should reflect income and deductions of a corporation organized by the partnership in 1897 to hold record title to real estate acquired with consideration furnished by the partnership.
1Opinion of the Court
MARK A. MAYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mayer v. Commissioner
Docket No. 78980.
United States Board of Tax Appeals
36 B.T.A. 117; 1937 BTA LEXIS 772;
June 15, 1937, Promulgated
From the peculiar facts present it is held that the gross income of a partnership of which the petitioner was a member should reflect income and deductions of a corporation organized by the partnership in 1897 to hold record title to real estate acquired with consideration furnished by the partnership.
Herbert L. Swett, Esq., for the petitioner.
Clay C. Holmes, Esq., for the respondent.
DISNEY
2Cases cited1 opinion
- Mayer v. CommissionerUnited States Board of Tax Appeals · 1937