Scales v. Commissioner
United States Board of Tax Appeals
1. Amounts expended for labor determined and allowed as a deduction. 2. A grant of a perpetual easement and right of way to a levee improvement district, by which the owner was deprived of practically all beneficial interest therein and was merely the holder of the bare legal title, will be considered a sale for the purposes of this proceeding.
1Opinion of the Court
*1026OPINION.
Milliken :
Relative to the additional deduction of $1,275.40 paid for labor performed on the farms of the petitioner, we think the *1027weight of the evidence supports the claim. He kept no regular books of account in the commercial sense, but had a check or check books, and kept a small pocket time or memorandum book, in which from time to time he made entries of expenditures for labor and other items. This latter book had been lost or destroyed at the time of the hearing, but petitioner testified that he kept the book and that it showed the expenditures claimed, that the entries were…
2Cases cited8 opinions
- McCaughn v. LudingtonSupreme Court of the United States · 1925
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1895
- Smith v. HallSupreme Court of Iowa · 1897
- Lancy v. City of BostonMassachusetts Supreme Judicial Court · 1904
- Cundiff v. CommonwealthCourt of Appeals of Kentucky · 1887
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Fasken v. CommissionerUnited States Tax Court · 1979
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Bateman v. CommissionerUnited States Board of Tax Appeals · 1936
- Curtis v. CommissionerUnited States Board of Tax Appeals · 1937
- Fasken v. CommissionerUnited States Tax Court · 1979
5 more not listed; retrieve them via the Exa API.