Appeal of Champlin
1 B.T.A. 1255
United States Board of Tax Appeals·Decided May 26, 1925·No. Docket No. 2419·Published·Cited by 2 cases
Opinion
DECISION.
There being no closed transaction to establish loss to the taxpayer, the determination of the Commissioner is approved.
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Appeal of Champlin, 1 B.T.A. 1255 (bta 1925).
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Related
Price v. United States
260 F. Supp. 18 (W.D. Oklahoma, 1966)
Champlin v. Commissioner
1 B.T.A. 1255 (Board of Tax Appeals, 1925)