# Pincus v. Commissioner

> United States Board of Tax Appeals · January 27, 1930 · 18 B.T.A. 930

URL: https://www.frixlaw.com/law-library/cases/4490165

## Case

- **Full name:** ALFRED PINCUS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** January 27, 1930
- **Citations:** 18 B.T.A. 930; 1930 BTA LEXIS 2568
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/4490165

## Opinion text

OPINION.
Lansdon :
On the facts as set forth above the determination of the Commissioner must be approved. Prior to December 31, 1923. *931 Pincus, Sachs, and Brown owned interests in a business partnership and on that date Brown sold his share thereof to the other two partners and thereafter had no interest in the good will or other assets of the concern. Sir William Plender, 2 B. T. A. 940.
Decision will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490165. Public record. Not legal advice.