# Crosby v. Commissioner

> United States Board of Tax Appeals · September 28, 1926 · 4 B.T.A. 1147

URL: https://www.frixlaw.com/law-library/cases/4497250

## Case

- **Full name:** APPEAL OF EVERETT U. CROSBY.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 28, 1926
- **Citations:** 4 B.T.A. 1147; 1926 BTA LEXIS 2053
- **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/4497250

## Opinion text

*1149 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 the amount of the tax paid at the source on interest from tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.
Order of redetermination will be entered on 15 days’ notice, under Bule 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/4497250. Public record. Not legal advice.