# Brown v. Commissioner (A)

> United States Board of Tax Appeals · September 27, 1926 · 4 B.T.A. 1129

URL: https://www.frixlaw.com/law-library/cases/4497242

## Case

- **Full name:** APPEAL OF HENRY I. BROWN.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 27, 1926
- **Citations:** 4 B.T.A. 1129; 1926 BTA LEXIS 2083
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Marquette
- **Judges:** Far, Smith, Includes, Phillips, Cost, Landlord, Income, Marquette, Furnace, Tenant
- **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/4497242

## Opinion text

*1130 OPINION.
Marquette :
The Commissioner erred in adding to the taxpayer’s income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and in adding thereto the amount of $9 representing tax paid at the source on tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.
Order of redetermination will he entered on 15 days’ notice, under Rule 50.
Phillips and Smith dissent in so far as the decision includes the cost to the tenant of installing a furnace as income to the landlord.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497242. Public record. Not legal advice.