# McDowell v. Commissioner > United States Board of Tax Appeals · March 18, 1929 · 15 B.T.A. 947 URL: https://www.frixlaw.com/law-library/cases/4489314 ## Case - **Full name:** S. L. MCDOWELL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** March 18, 1929 - **Citations:** 15 B.T.A. 947; 1929 BTA LEXIS 2769 - **Precedential status:** Published - **Opinion:** Opinion of the court by Green - **Judges:** Green - **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/4489314 ## Opinion text OPINION. Green: In these proceedings the petitioners seek a redetermination of their income-tax liabilities for the year 1920, for which the respondent has determined deficiencies as follows: S. L. McDowell-_$140.49 Mrs. S. L. McDowell_ 235. 94 The sole issue is the determination of the petitioners’ one-twentieth distributive share of the net income of the partnership of Norton & Cline for the year 1920. The respondent determined this to be $28,952.98 on the basis of a net income of the partnership of $579,059.60. At the hearing, it was agreed and stipulated by and between the parties that all of the evidence introduced in the cases of Ella *948 Pipes Cline and W. D. Cline, Docket Nos. 6929 and 6930, with respect to the partnership of Norton & Cline, be considered as introduced in these proceedings and that the Board’s determination of the net income of Norton & Cline for the year 1920 should govern here. In the Cline cases, supra, we determined that the net income of the partnership of Norton & Cline for the year 1920 was $348,215.35. We now determine that the petitioners’ one-twentieth distributive share of such net income is $17,413.17. Judgment will be entered wider Rule SO. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489314. Public record. Not legal advice.