United States Board of Tax Appeals September 18, 1926, Docket No. 2623. (Bartley v. Commissioner)

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United States · · · 18-09-1926

lead-opinion

*878OPINION.

Saiith:

Section 218(a) of the Bevenue Act of 1918 provides:

That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year * * *.

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