# Tousek v. Commissioner

> United States Board of Tax Appeals · May 20, 1925 · 1 B.T.A. 1164

URL: https://www.frixlaw.com/law-library/cases/4487161

## Case

- **Full name:** Appeal of E. B. TOUSEK.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 20, 1925
- **Citations:** 1 B.T.A. 1164; 1925 BTA LEXIS 2649
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Ivins, Morris
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487161

## Opinion text

*1165 OPINION.
MoeRis: It is our opinion that the amount received by the taxpayer in 1920 from A. G. Spalding & Brothers, Inc., was compensation and not a gift. See Appeal of John H. Parrott, 1 B. T. A. 1.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487161. Public record. Not legal advice.