Bickerstaff v. Commissioner
United States Board of Tax Appeals
Held, that where title to property was retained during the taxable year and petitioner fails to establish alleged worthlessness and abandonment, the respondent's disallowance of claimed loss is approved.
1Opinion of the Court
ESTATE OF CHARLES A. BICKERSTAFF, MABEL H. BICKERSTAFF, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bickerstaff v. Commissioner
Docket No. 97205.1
United States Board of Tax Appeals
44 B.T.A. 457; 1941 BTA LEXIS 1325;
May 13, 1941, Promulgated
Held, that where title to property was retained during the taxable year and petitioner fails to establish alleged worthlessness and abandonment, the respondent's disallowance of claimed loss is approved.
M. E. Kilpatrick, Esq., for the petitioner.
J. Marvin Kelley, Esq., for the respondent.
TYSON
OPINION.
TYSON: The income tax…
2Cases cited15 opinions
- Parken v. SaffordSupreme Court of Florida · 1904
- Townsend Burns Ridgeway v. ReeseSupreme Court of Florida · 1930
- Townsend Burns Ridgeway v. PeacockSupreme Court of Florida · 1930
- State Ex Rel. Comfort v. LeathermanSupreme Court of Florida · 1930
- Adams v. WhittleSupreme Court of Florida · 1931
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