Legal Opinion
Price v. Commissioner
United States Board of Tax Appeals
Decided September 6, 1927No. Docket No. 11764Published
Debts held to have been ascertained to have been worthless and charged off in the taxable year.
1Opinion of the Court
SAMUEL B. PRICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Price v. Commissioner
Docket No. 11764.
United States Board of Tax Appeals
7 B.T.A. 1237; 1927 BTA LEXIS 2979;
September 6, 1927, Promulgated
Debts held to have been ascertained to have been worthless and charged off in the taxable year.
Samuel B. Price pro se.
W. F. Gibbs, Esq., for the respondent.
PHILLIPS
This proceeding arises from the determination by the Commissioner of a deficiency of $2,138.06 in income tax for 1920.
It is alleged that the respondent committed error in disallowing $8,307.21 claimed by the petitioner as…
2Cases cited1 opinion
- Price v. CommissionerUnited States Board of Tax Appeals · 1927