United States Board of Tax Appeals, 1925

Appeal of Robertson

United States Board of Tax Appeals · Decided January 31, 1925 · James, Sternhagen, Trammell, Trussell

1 B.T.A. 501

Cases that cite this one

1 later published case cites this decision.

Robertson v. Commissioner (United States Board of Tax Appeals 1925)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

DECISION.

The net income subject to normal tax should be computed as follows:

a. Business income-$13, 750. 89

b. Rental income_ 9,227. 93

22,978. 82

Less losses-$4, 632. 50

Deductions_ 8, 858. 64

- 13,491.14

Net income subject to normal tax. 9.487. 68

*502In the computation of net income subject to surtax there should be added dividends as above set forth and interest on Liberty bonds, if any, subject to tax. Final decision will be settled on consent or on 10 days’ notice in accordance with Eule 50.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.