# Morf v. Commissioner > United States Board of Tax Appeals · February 24, 1927 · 6 B.T.A. 309 URL: https://www.frixlaw.com/law-library/cases/4499722 ## Case - **Full name:** F. WILLIAM MORF, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 24, 1927 - **Citations:** 6 B.T.A. 309; 1927 BTA LEXIS 3554 - **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/4499722 ## Opinion text OPINION. Korner, Chairman: The sole issue presented here is the right of the petitioner to deduct 25 per cent of his income received in 1924 as his share of partnership profits for the fiscal year ended March *310 31, 1924, under the provisions of sections 1200 and 1201 of the Bevenue Act of 1924. The resolution of this issue is controlled by the prior decisions of the Board in Charles Colip, 5 B. T. A. 123, and C. A. Weaver, 5 B. T. A. 313. Judgment will he entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499722. Public record. Not legal advice.