# Howell v. Commissioner > United States Board of Tax Appeals · December 17, 1930 · 21 B.T.A. 757 URL: https://www.frixlaw.com/law-library/cases/4491508 ## Case - **Full name:** CHARLES M. HOWELL, ADMINISTRATOR, ESTATE OF BRUCE DODSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 17, 1930 - **Citations:** 21 B.T.A. 757; 1930 BTA LEXIS 1795 - **Precedential status:** Published - **Opinion:** Dissent by Aetjndell - **Judges:** Sternhagen, Mokris, Aetjndell, Lansdon, Phillips, Only, Fossan, Agree - **Cited by:** 5 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/4491508 ## Opinion text AetjNdell, dissenting: As I understand the facts, Dodson held a separate power of attorney from each subscriber to the so-called reciprocal exchange, authorizing him under certain specified conditions to exchange indemnity with other subscribers. In consideration of Dodson defraying certain expenses incident to conducting the business including compensation for his services, he was authorized by the powers of attorney to deduct 30 per cent of all monies received by him from the subscribers. This provision for compensation was never abrogated, but appeared in all the powers of attorney issued during the successive years before us for consideration. The fact that Dodson saw fit to leave a portion of his compensation in the business, which business was essentially his own, can not alter the fact that' the 30 per cent received by him was his own at all times and constituted an item of gross income to be returned for taxation. When one receives income, his election to dispose of it one way or another or leave it in his business does not make it other than taxable income. LaNsdoN, Sternhagen, and Black agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491508. Public record. Not legal advice.