# Brooks v. Commissioner

> United States Board of Tax Appeals · October 20, 1926 · 5 B.T.A. 127

URL: https://www.frixlaw.com/law-library/cases/4600269

## Case

- **Full name:** APPEAL OF ISAAC BROOKS.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 20, 1926
- **Citations:** 5 B.T.A. 127; 1926 BTA LEXIS 2956
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Sternhagen
- **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/4600269

## Opinion text

APPEAL OF ISAAC BROOKS.
Brooks v. Commissioner
Docket No. 6278.
United States Board of Tax Appeals
5 B.T.A. 127 ; 1926 BTA LEXIS 2956 ;
October 20, 1926 , Decided
*2956 Arnold R. Baar, Esq., for the petitioner.
F. O. Graves, Esq., for the Commissioner.
STERNHAGEN
*127 Deficiency of $217.68 income tax for the calendar year 1924.
FINDINGS OF FACT.
The petitioner is an individual residing at South Bend, Ind. He was a member of a partnership which kept its books and made its partnership return on the basis of a fiscal year beginning February 1, 1923, and ending January 31, 1924.
The petitioner filed an individual income-tax return for the calendar year 1924, including therein the amount of $11,888.18, which was his distributive share of the partnership income for its fiscal year. Ten thousand eight hundred and ninety-seven dollars and fifty cents of this amount was his portion of the partnership income attributable to the year 1923.
*128 In computing the tax the Commissioner applied the rates imposed by the Revenue Act of 1921 to $10,897.50 without making an allowance of 25 per cent under section 1200 of the Revenue Act of 1924.
OPINION.
STERNHAGEN: The decision of the question involved in this proceeding is governed by *2957 .
Judgment will be entered for the Commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4600269. Public record. Not legal advice.