Eisenberg v. Commissioner
United States Board of Tax Appeals
A vendee paying in 1921 an excise tax imposed by section 902, Title IX, of the Revenue Act of 1918, upon the purchase of paintings, is not entitled to deduct from gross income in his income-tax return for 1921 the amount of the tax paid.
1Opinion of the Court
A. EISENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Eisenberg v. Commissioner
Docket No. 12938.
United States Board of Tax Appeals
11 B.T.A. 574; 1928 BTA LEXIS 3773;
April 13, 1928, Promulgated
A vendee paying in 1921 an excise tax imposed by section 902, Title IX, of the Revenue Act of 1918, upon the purchase of paintings, is not entitled to deduct from gross income in his income-tax return for 1921 the amount of the tax paid.
John E. McClure, Esq., for the petitioner.
John Marshall, Esq., for the respondent.
SMITH
This is a proceeding for the redetermination of a deficiency in…
2Cases cited1 opinion
- Eisenberg v. CommissionerUnited States Board of Tax Appeals · 1928