United States Board of Tax Appeals September 28, 1929, Docket No. 25837. (Tooke v. Commissioner)

lead-opinion

*691OPINION.

Littleton :

The only question in controversy between the parties is whether the income earned by the partnerships for the period from March 31, 1922, the end of their fiscal year, to September 30, 1922, the date of their dissolution, should be accounted for by the partners, who reported on the calendar year basis, in 1922 or 1923.