Klein v. Commissioner
United States Board of Tax Appeals
1. Under the circumstances of this case, held that no basis exists for the allowance of a deduction for an alleged bad debt. 2. The action of the Commissioner in determining that certain rent had accrued, sustained.
1Opinion of the Court
LEO M. KLEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
SAMUEL JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Klein v. Commissioner
Docket Nos. 39457, 39458.
United States Board of Tax Appeals
20 B.T.A. 1057; 1930 BTA LEXIS 1969;
September 30, 1930, Promulgated
1. Under the circumstances of this case, held that no basis exists for the allowance of a deduction for an alleged bad debt.
2. The action of the Commissioner in determining that certain rent had accrued, sustained.
Harvey L. Rabbitt, Esq., Harry T. Lore, Esq., and C. M. Edelman, Esq., for the…
2Cases cited1 opinion
- Klein v. CommissionerUnited States Board of Tax Appeals · 1930