# Kneeland v. Commissioner

> United States Board of Tax Appeals · December 11, 1924 · 1 B.T.A. 150

URL: https://www.frixlaw.com/law-library/cases/4487216

## Case

- **Full name:** Appeal of YALE KNEELAND.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 11, 1924
- **Citations:** 1 B.T.A. 150; 1924 BTA LEXIS 224
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Marquette
- **Judges:** Korner, Ivins, Marquette
- **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/4487216

## Opinion text

*152 OPINION.
Marquette:
The facts in this case are practically identical with the facts in Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, and it was stipulated by counsel that the decision herein should follow the decision in that case. In accordance with said decision we hold that the taxpayer’s entire distributive share of the net income of the partnership of Power, Son & Co. in the years 1917, 1918, and 1919 should be included in computing his individual net income for those years, and the determination of the Commissioner to that effect is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487216. Public record. Not legal advice.