# Updike v. Commissioner > United States Board of Tax Appeals · February 2, 1931 · 22 B.T.A. 12 URL: https://www.frixlaw.com/law-library/cases/4491601 ## Case - **Full name:** NELSON B. UPDIKE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 2, 1931 - **Citations:** 22 B.T.A. 12; 1931 BTA LEXIS 2185 - **Precedential status:** Published - **Opinion:** Opinion of the court by Sternhagen - **Judges:** Sternhagen - **Cited by:** 1 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/4491601 ## Opinion text *13 OPINION. SteRnhagen: The only question is whether the evidence establishes that the transactions from which the $126,637.74 were derived were really those of the Bee Publishing Company, as petitioner contends, or of the petitioner, as respondent contends. We think it substantiates the view that the profits were those of the Publishing Company, and should be excluded from the gross income of petitioner. Judgment will be entered under Bule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491601. Public record. Not legal advice.