Tousek v. Commissioner, 1925 BTA LEXIS 2649

Tousek v. Commissioner

1925 BTA LEXIS 2649 | B.T.A. | 1925

Lead Opinion

*1165OPINION.

MoeRis: It is our opinion that the amount received by the taxpayer in 1920 from A. G. Spalding & Brothers, Inc., was compensation and not a gift. See Appeal of John H. Parrott, 1 B. T. A. 1.