5 B.T.A. 666
United States Board of Tax Appeals
Decided November 27, 1926
United States Board of Tax Appeals · decided 1926-11-27
Cited by 2 later decisions — most recently February 1938
Relies on Consolidated Asphalt Co. v. Commissioner · Boston American League Baseball Club v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1926-11-27
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¶2The amount of $5,000 received on account of the lease of business premises was income to the petitioner for the year 1920. Appeal of Consolidated Asphalt Co., 1 B. T. A. 79; Appeal of Boston American League Baseball Club, 3 B. T. A. 149.
¶3Judgment will be entered after W days' notice, under Rule 50.