# McDowell v. Commissioner > United States Board of Tax Appeals · March 18, 1929 · 15 B.T.A. 947 URL: https://www.frixlaw.com/law-library/cases/4626474 ## Case - **Full name:** S. L. MCDOWELL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** March 18, 1929 - **Citations:** 15 B.T.A. 947; 1929 BTA LEXIS 2769 - **Precedential status:** Published - **Opinion:** Opinion - **Judges:** Green - **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/4626474 ## Opinion text S. L. MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. S. L. MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McDowell v. Commissioner Docket Nos. 11271, 11272. United States Board of Tax Appeals 15 B.T.A. 947 ; 1929 BTA LEXIS 2769 ; March 18, 1929 , Promulgated *2769 Harry C. Weeks, Esq., for the petitioners. Shelby Faulkner, Esq., for the respondent. GREEN *947 OPINION. GREEN: In these proceedings the petitioners seek a redetermination of their income-tax liabilities for the year 1920, for which the respondent has determined deficiencies as follows: S. L. McDowell $140.49 Mrs. S. L. McDowell 235.94 The sole issue is the determination of the petitioners' one-twentieth distributive share of the net income of the partnership of Norton & Cline for the year 1920. The respondent determined this to be $28,952.98 on the basis of a net income of the partnership of $579,059.60. At the hearing, it was agreed and stipulated by and between the parties that all of the evidence introduced in the cases of Ella *948 Pipes Cline and W. D. Cline, Docket Nos. 6929 and 6930, with respect to the partnership of Norton & Cline, be considered as introduced in these proceedings and that the Board's determination of the net income of Norton & Cline for the year 1920 should govern here. In the Cline cases, supra, we determined that the net income of the partnership of Norton & Cline *2770 for the year 1920 was $348,275.35. We now determine that the petitioners' one-twentieth distributive share of such net income is $17,413.77. Judgment will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4626474. Public record. Not legal advice.