Case Name: F. William Morf, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-02-24
Citations: 6 B.T.A. 309
Docket Number: Docket No. 8921
Parties: F. William Morf, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 309–310

Head Matter:
F. William Morf, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 8921.
Promulgated February 24, 1927.
Fayette B. Dow, Esq., for the petitioner.
W. F. Gibhs, Esq., for the respondent.

Opinion:
OPINION.
Korner, Chairman:
The sole issue presented here is the right of the petitioner to deduct 25 per cent of his income received in 1924 as his share of partnership profits for the fiscal year ended March 31, 1924, under the provisions of sections 1200 and 1201 of the Bevenue Act of 1924. The resolution of this issue is controlled by the prior decisions of the Board in Charles Colip, 5 B. T. A. 123, and C. A. Weaver, 5 B. T. A. 313.
Judgment will he entered for the respondent.