Appeal of Bowen

Board of Tax Appeals

Appeal of Bowen

2 B.T.A. 1043

CourtUnited States Board of Tax Appeals

DecidedOctober 27, 1925

DocketDocket No. 2690

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 1043 (Appeal of Bowen) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Bowen, 2 B.T.A. 1043 (bta 1925).

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Opinion

[1044]*1044OPINION.

Green:

Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.

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[1044]*1044OPINION.

Green:

Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.

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Bluebook (online)

2 B.T.A. 1043, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-bowen-bta-1925.

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