Legal Opinion

Ginzburg v. Commissioner

United States Board of Tax Appeals

Decided November 16, 1928No. Dockets Nos. 12222, 14496Published

Deficiencies computed by use of percentage method approved in absence of evidence permitting determination by another method.

1Opinion of the Court

MOSES P. GINZBURG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Ginzburg v. Commissioner

Dockets Nos. 12222, 14496.

United States Board of Tax Appeals

14 B.T.A. 324; 1928 BTA LEXIS 2995;

November 16, 1928, Promulgated

Deficiencies computed by use of percentage method approved in absence of evidence permitting determination by another method.

Samuel P. Gurman, Esq., for the respondent.

J. E. Marshall, Esq., for the respondent.

SIEFKIN

SIEFKIN: These proceedings result from respondent's determination of deficiencies for the years 1918, 1919, 1920, and 1922 in the respective amounts of…

2Cases cited1 opinion

  1. Ginzburg v. CommissionerUnited States Board of Tax Appeals · 1928

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