# Haskell v. Commissioner

> United States Board of Tax Appeals · November 11, 1925 · 2 B.T.A. 1300

URL: https://www.frixlaw.com/law-library/cases/4599438

## Case

- **Full name:** APPEAL OF KATHRYN M. HASKELL, OF THE ESTATE OF GEORGE S. HASKELL
- **Court:** United States Board of Tax Appeals
- **Decided:** November 11, 1925
- **Citations:** 2 B.T.A. 1300; 1925 BTA LEXIS 2080
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Sell, James, Littleton, Smith
- **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/4599438

## Opinion text

APPEAL OF KATHRYN M. HASKELL, EXECUTRIX OF THE ESTATE OF GEORGE S. HASKELL, DECEASED.
Haskell v. Commissioner
Docket No. 4335.
United States Board of Tax Appeals
2 B.T.A. 1300 ; 1925 BTA LEXIS 2080 ;
November 11, 1925 , Decided Submitted October 7, 1925 .
*2080 Robert L. Floyd, Esq., for the taxpayer.
M. N. Fisher, Esq., for the Commissioner.
Before JAMES, LITTLETON, SMITH, and TRUSSELL.
This is an appeal from the determination of a deficiency in income tax of George S. Haskell, deceased, for the calendar year 1921 in the amount of $236.27, arising from the holding of the Commissioner that a profit of $2,652.83 upon the sale of certain real estate was income to George S. Haskell during his lifetime. The executrix alleged in her petition that the said profit of $2,652.83 belonged to her.
FINDINGS OF FACT.
During the calendar year 1921 George S. Haskell, now deceased, was a resident of Chicago, Ill., engaged in business as a partner with one Isadore A. Grossman. In January, 1913, Kathryn M. Haskell, wife of George S. Haskell, and Isadore A. Grossmen each contributed $1,500 for the purchase of certain real estate in the City of Chicago at a cost of $6,000; $3,000 being paid in cash and a mortgage given for $3,000. The title to the property was taken in the name of Kathryn M. Haskell. In December, 1921, this property was sold by Kathryn M. Haskell for $11,305.65, resulting in a total profit of $5,305.65. One-half *2081 of this profit belonged to Isadore A. Grossman and one-half, or $2,652.83, belonged to Kathryn M. Haskell. DECISION.
The deficiency determined by the Commissioner is disallowed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4599438. Public record. Not legal advice.