Voliva v. Commissioner of Internal Revenue

EVANS, Circuit Judge.

This appeal involves a dispute over the amount of appellant’s income tax for the year ending January 31, 1922. The Commissioner refused the taxpayer a deduction of $35,000, and, on appeal to the United States Board of Tax Appeals, the ruling was sustained. This appeal followed. The only question involved is appellant’s right to this deduction.

Appellant is a taxpayer residing at Zion, Ill., and engaged, among other things, in the real estate business. In 1911, after becoming the recognized head of the Christian Catholic Apostolic Church of Zion, he purchased from the…