Case Name: Appeal of E. B. TOUSEK
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-20
Citations: 1 B.T.A. 1164
Docket Number: Docket No. 1497
Parties: Appeal of E. B. TOUSEK.
Judges: Before Ivins, Marquette, and Morris.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1164–1165

Head Matter:
Appeal of E. B. TOUSEK.
Docket No. 1497.
Submitted April 15, 1925;
decided May 20, 1925.
Henry Varay, G. P. A., for the taxpayer.
J. Arthur Adams, Esq., for the Commissioner.
Before Ivins, Marquette, and Morris.

Opinion:
OPINION.
MoeRis: It is our opinion that the amount received by the taxpayer in 1920 from A. G. Spalding & Brothers, Inc., was compensation and not a gift. See Appeal of John H. Parrott, 1 B. T. A. 1.