Case Name: Appeal of YALE KNEELAND
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-11
Citations: 1 B.T.A. 150
Docket Number: Docket No. 179
Parties: Appeal of YALE KNEELAND.
Judges: Before Ivins, Korner, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 150–152

Head Matter:
Appeal of YALE KNEELAND.
Docket No. 179.
Submitted October 31, 1924;
decided December 11, 1924.
Herman Aaron, Esq., for the taxpayer.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
OPINION.
Marquette:
The facts in this case are practically identical with the facts in Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, and it was stipulated by counsel that the decision herein should follow the decision in that case. In accordance with said decision we hold that the taxpayer's entire distributive share of the net income of the partnership of Power, Son & Co. in the years 1917, 1918, and 1919 should be included in computing his individual net income for those years, and the determination of the Commissioner to that effect is approved.