Appeal of Cooper

Board of Tax Appeals

Appeal of Cooper

1 B.T.A. 615

CourtUnited States Board of Tax Appeals

DecidedFebruary 26, 1925

DocketDocket No. 959

StatusPublished

Cited by1 cases

This text of 1 B.T.A. 615 (Appeal of Cooper) 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 Cooper, 1 B.T.A. 615 (bta 1925).

Pincite

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]*616therefore 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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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]*616therefore 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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Bluebook (online)

1 B.T.A. 615, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-cooper-bta-1925.

Opinion

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