Appeal of Dale
This text of 2 B.T.A. 173 (Appeal of Dale) 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.
Opinion
This is an appeal from a deficiency in income tax, in the amount of $1,205.30, for the calendar year 1919. The deficiency was determined as a result of an investigation which disclosed that the taxpayer had failed to report as income the sum of $10,000 received from the sale of certain leases and royalties. The taxpayer in bringing this appeal, contends that he sustained deductible losses' during the year which more than offset the amount received from the sale of leases and royalties.
FINDINGS OP PACT.
1. The taxpayer is an individual residing at 449 East Twenty-second Street, N., Portland, Oreg.
2. During the year 1919 the taxpayer paid by checks the sum of $11,631.43 to various persons.
DECISION.
The determination of the Commissioner is approved.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
2 B.T.A. 173, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-dale-bta-1925.