Appeal of Brengle
1 B.T.A. 983
United States Board of Tax Appeals·Decided April 8, 1925·No. Docket No. 1783·Published·Cited by 1 cases
Opinion
DECISION.
The determination of the Commissioner is approved, for the reason that the taxpayer failed to adduce any evidence to the effect that the debt was worthless in 1921, or that he ascertained it to be worthless in that year.
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Appeal of Brengle, 1 B.T.A. 983 (bta 1925).
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Related
Brengle v. Commissioner
1 B.T.A. 983 (Board of Tax Appeals, 1925)