Nixon v. Commissioner

APPEAL OF KATE I. NIXON.

Nixon v. Commissioner

Docket No. 1186.

United States Board of Tax Appeals

2 B.T.A. 524; 1925 BTA LEXIS 2375;

September 8, 1925, Decided Submitted June 24, 1925.

R. W. Kearney, Esq., for the taxpayer.

W. Frank Gibbs, Esq., for the Commissioner.

Before GRAUPNER, TRAMMELL, and PHILLIPS.

The taxpayer appeals from a determination of deficiencies in income tax in the amounts of $722.76 and $2,618.78 for the calendar years 1919 and 1920, respectively. The deficiency for 1919 results from the disallowance by the Commissioner of a claimed bad debt in the amount of $6,737.50. The…