Appeal of Cooper
1 B.T.A. 615
United States Board of Tax Appeals·Decided February 26, 1925·No. Docket No. 959·Published·Cited by 1 cases
Opinion
DECISION.
The Board holds that the evidence adduced is not sufficient to prove the taxpayer’s right to deduct the amounts of $755 for entertaining customers; $177 for tips for bell boys and porters, and $135 for telephone and telegraph tolls. The amount of $125 paid for laundry and valet service represents personal expenses and [616] therefore is not a legal deduction from taxable income. The remaining items are proven and are deductible. Final determination will be settled on consent or on ten days’ notice, in accordance with Rule 50.
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Appeal of Cooper, 1 B.T.A. 615 (bta 1925).
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Related
Cooper v. Commissioner
1 B.T.A. 615 (Board of Tax Appeals, 1925)