# Drake v. Commissioner

> United States Board of Tax Appeals · May 26, 1925 · 1 B.T.A. 1235

URL: https://www.frixlaw.com/law-library/cases/4487191

## Case

- **Full name:** Appeal of FRED R. DRAKE.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 26, 1925
- **Citations:** 1 B.T.A. 1235; 1925 BTA LEXIS 2594
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Morris
- **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/4487191

## Opinion text

*1237 OPINION.
Morris:
The Board is of the opinion that Drake & Company was a partnership for the years in question. As the taxpayer kept no individual books the computation of his tax by the Commissioner on the calendar-year basis was proper under section 212 (b) of the Revenue Act of 1918, which provides, inter alia, that if the taxpayer has no annual accounting period or does not keep books his net income shall be computed on the basis of the calendar year.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487191. Public record. Not legal advice.