United States Board of Tax Appeals, 1928

Laurent v. Commissioner

Laurent v. Commissioner
United States Board of Tax Appeals · Decided June 8, 1928 · Smith
12 B.T.A. 474
Laurent v. Commissioner

Opinion of the Court

*476OPINION.

Smith:

The facts, except as to amount of compensation received, and question in issue in these proceedings are the same as in Robert G. Gordon, 5 B. T. A. 1047. The decision in that case is controlling. The compensation received was not exempt from income tax.

Judgments will be entered for the respondent.

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