Legal Opinion

Sheen v. Commissioner

United States Board of Tax Appeals

Decided February 10, 1927No. Docket No. 543Published

Petitioner is entitled to a deduction for an amount paid to agents in the sale of real estate.

1Opinion of the Court

JESSIE G. SHEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Sheen v. Commissioner

Docket No. 543.

United States Board of Tax Appeals

6 B.T.A. 114; 1927 BTA LEXIS 3592;

February 10, 1927, Promulgated

Petitioner is entitled to a deduction for an amount paid to agents in the sale of real estate.

Morey Dunn, Esq., for the petitioner.

A. R. Marrs, Esq., for the respondent.

KORNER

Proceeding for the redetermination of a deficiency in income tax for the year 1919 in the amount of $727.26.

Petitioner was formerly Mrs. Jessie G. Sheen, widow, and notice of the determination of the deficiency…