Case: William F. B. Koelle, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Koelle v. Commissioner
Decision Date: 1927-08-01
Docket Number: Docket No. 6093
Citation: 7 B.T.A. 917
Volume: 7
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: William F. B. Koelle, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Smith and Littleton.
Pages: 917–918

Head Matter:
William F. B. Koelle, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 6093.
Promulgated August 1, 1927.
Charles 8. BoeTeey, C. P. A., for the petitioner.
W. II. Lawder, Esq., for the respondent.

Opinion:
OPINION.
Love:
As set out in the findings of fact, the check for $25,000 given in settlement of the petitioner's claim against his brother, did not reach the petitioner's attorney until January 7,1924. Obviously, therefore, the respondent erred in including any part of that amount as income for the year 1923.
A copy of the deficiency notice was not attached to the petition herein, nor was it introduced in evidence at the hearing. Consequently, we are unable to determine the deficiency, if any, for the year 1923.
Judgment will be entered on 15 days' notice, under Bule 50.
Considered by Smith and Littleton.