Beckman v. Commissioner
United States Board of Tax Appeals
The evidence is insufficient to show that the Commissioner was in error in determining the tax upon the basis of cash receipts and disbursements.
1Opinion of the Court
THEODORE H. BECKMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Beckman v. Commissioner
Docket No. 9541.
United States Board of Tax Appeals
8 B.T.A. 830; 1927 BTA LEXIS 2787;
October 17, 1927, Promulgated
The evidence is insufficient to show that the Commissioner was in error in determining the tax upon the basis of cash receipts and disbursements.
H. H. Tooley, Esq., for the petitioner.
P. M. Clark, Esq., for the respondent.
TRAMMELL
This proceeding is for the redetermination of deficiencies in income tax for the years 1919 and 1920 in the amounts of $396.83 and $2.42 respectively.…
2Cases cited1 opinion
- Beckman v. CommissionerUnited States Board of Tax Appeals · 1927