# McCoy v. Commissioner

> United States Board of Tax Appeals · October 27, 1926 · 5 B.T.A. 223

URL: https://www.frixlaw.com/law-library/cases/4499346

## Case

- **Full name:** APPEAL OF RICHARD M. MCCOY.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 27, 1926
- **Citations:** 5 B.T.A. 223; 1926 BTA LEXIS 2923
- **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/4499346

## Opinion text

OPINION.
Lansdon:
This taxpayer was subject to taxes on income received in 1919. Appeal of Leah Brunt, 5 B. T. A. 134. It appears, however, from certain admissions of the Commissioner, that a'redeter-mination of the deficiency will be required.
Judgment will be entered on 15 days’ notice, under Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499346. Public record. Not legal advice.