Bloom v. Comm'r, 20 B.T.A. 933 (B.T.A. 1930). · Go Syfert
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Bloom v. Comm'r, 20 B.T.A. 933 (B.T.A. 1930). Cases Citing This Book View Copy Cite
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JONAS BLOOM, <emphasis typestyle=\it\">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE"
Docket Nos. 35159, 35160..
United States Board of Tax Appeals.
Sep 23, 1930.
Published opinion
20 B.T.A. 933
1930 BTA LEXIS 2004
Herman Phleger, Esq., for the petitioner. John E. Marshall, Esq., and Frank T. Horner, Esq., for the respondent.
Marquette.
Cited by 1 opinion  |  Published

[*934] OPINION.

Marquette :

The issues raised herein must be resolved in favor of the petitioner. The evidence establishes to our satisfaction that Benjamin Bloom was a partner in the firm of David Bloom & Co., and that the amount of $228,362.82 received by him upon the dissolution of the firm was his distributive share in the firm assets and not a gift from his uncles, Jonas Bloom and David Bloom, or either of them. It follows that the respondent erred in asserting against Jonas Bloom and David Bloom the taxes in controversy.

Judgment will be entered for the petitioner.