Appeal of Brown
Cases that cite this one
2 later published cases cite this decision.
- Hilgenberg v. United States (District Court, D. Maryland 1937)
- Brown v. Commissioner (A) (United States Board of Tax Appeals 1926)
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
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 in adding thereto the amount of $9 representing tax paid at the source on tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.
Order of redetermination will he entered on 15 days’ notice, under Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.