Avery v. Commissioner
United States Board of Tax Appeals
The amount of bad debts ascertained to be worthless and charged off from the petitioner's books of account in 1919 and deductible from gross income in the petitioner's income-tax return for that year determined.
1Opinion of the Court
THOMAS J. AVERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Avery v. Commissioner
Docket No. 4788.
United States Board of Tax Appeals
5 B.T.A. 872; 1926 BTA LEXIS 2762;
December 17, 1926, Promulgated
The amount of bad debts ascertained to be worthless and charged off from the petitioner's books of account in 1919 and deductible from gross income in the petitioner's income-tax return for that year determined.
Edgar Watkins, Esq., for the petitioner.
W. Frank Gibbs, Esq., for the respondent.
SMITH
This is a proceeding for the redetermination of a deficiency in the amount of $15,335.65,…
2Cases cited1 opinion
- Avery v. CommissionerUnited States Board of Tax Appeals · 1926