# Choynski v. Commissioner > United States Board of Tax Appeals · November 6, 1928 · 14 B.T.A. 9 URL: https://www.frixlaw.com/law-library/cases/4489004 ## Case - **Full name:** HERBERT CHOYNSKI, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 6, 1928 - **Citations:** 14 B.T.A. 9; 1928 BTA LEXIS 3040 - **Precedential status:** Published - **Opinion:** Opinion of the court by Marquette - **Judges:** 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/4489004 ## Opinion text OPINION. Marquette : We are satisfied that the interest in question was received by the petitioner as trustee or agent for his mother, his sister, and certain clients, and that it was accounted for and paid over to those persons in the years in which he received it. In our opinion the respondent erred in including any part of such interest in the petitioner’s income for 1920 and 1921, and we so hold. Judgment will be entered wnder Bule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489004. Public record. Not legal advice.