Case Name: Appeal of EVERETT U. CROSBY
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-28
Citations: 4 B.T.A. 1147
Docket Number: Docket No. 3764
Parties: Appeal of EVERETT U. CROSBY.
Judges: Phillips and Smith dissent in so far as the decision includes the cost to the tenant of installing a furnace as income to the landlord.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 1147–1149

Head Matter:
Appeal of EVERETT U. CROSBY.
Docket No. 3764.
Decided September 28, 1926.
George G. Witter, Esq., for the Commissioner.

Opinion:
OPINION.
Marquette:
The Commissioner erred in adding to the taxpayer's income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and the amount of the tax paid at the source on interest from tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.
Order of redetermination will be entered on 15 days' notice, under Bule 50.
Phillips and Smith dissent in so far as the decision includes the cost to the tenant of installing a furnace as income to the landlord.