Case Name: Louis Rothenberg, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-11-27
Citations: 5 B.T.A. 666
Docket Number: Docket No. 6582
Parties: Louis Rothenberg, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 666–667

Head Matter:
Louis Rothenberg, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 6582.
Decided November 27, 1926.
Victor Aaron, C. P. A., for the petitioner.
George G. Witter, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
The amount of $5,000 received on account of the lease of business premises was income to the petitioner for the year 1920. Appeal of Consolidated Asphalt Co., 1 B. T. A. 79; Appeal of Boston American League Baseball Club, 3 B. T. A. 149.
Judgment will be entered after W days' notice, under Rule 50.