# Combs v. Commissioner > United States Board of Tax Appeals · February 19, 1927 · 6 B.T.A. 249 URL: https://www.frixlaw.com/law-library/cases/4499701 ## Case - **Full name:** W. H. COMBS, SR., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 19, 1927 - **Citations:** 6 B.T.A. 249; 1927 BTA LEXIS 3562 - **Precedential status:** Published - **Opinion:** Opinion of the court by Korner - **Judges:** Korner - **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/4499701 ## Opinion text OPINION. KoRner, Chairman: As a result of the findings of fact set out above, the tax should be recomputed by the respondent, and in such *250 recomputation the amount of $9,202.58 collected by the petitioner in the year 1921 should be eliminated from income of the year 1920 and added to petitioner’s income for the year 1921. Since the petitioner accounted on a basis of cash receipts and disbursements, the respondent was in error in ascribing the $9,202.58 to the income for the year 1920. Judgment will ~be entered on 15 days’ notice, under Bule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499701. Public record. Not legal advice.