Case: J. E. Reynolds, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Reynolds v. Commissioner
Decision Date: 1929-09-28
Docket Number: Docket No. 25575
Citation: 17 B.T.A. 693
Volume: 17
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: J. E. Reynolds, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 693–694

Head Matter:
J. E. Reynolds, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 25575.
Promulgated September 28, 1929.
O. M. Pasquier, G. P. A., for the petitioner.
Frank S. Easby-iSmith, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
The issue here raised is identical with that decided to-day in C. A. Tooke, 17 B. T. A. 690, and consistent therewith we hold that the Commissioner was in error in including the income of the partnerships for the period April 1, 1922, to September 30, 1922, in petitioner's return for the calendar year 1922.
Judgment will be entered under Rule 50.