# Robertson v. Commissioner

> United States Board of Tax Appeals · January 31, 1925 · 1 B.T.A. 501

URL: https://www.frixlaw.com/law-library/cases/4487347

## Case

- **Full name:** Appeal of CHARLES E. ROBERTSON.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 31, 1925
- **Citations:** 1 B.T.A. 501; 1925 BTA LEXIS 2895
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trussell, Trammell, Sternhagen
- **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/4487347

## Opinion text

DECISION.
The net income subject to normal tax should be computed as follows:
a. Business income-$13, 750. 89
b. Rental income_ 9,227. 93
22,978. 82
Less losses-$4, 632. 50
Deductions_ 8, 858. 64
- 13,491.14
Net income subject to normal tax. 9.487. 68
*502 In the computation of net income subject to surtax there should be added dividends as above set forth and interest on Liberty bonds, if any, subject to tax. Final decision will be settled on consent or on 10 days’ notice in accordance with Eule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487347. Public record. Not legal advice.