Appeal of Pennock

Board of Tax Appeals

Appeal of Pennock

4 B.T.A. 1271

CourtUnited States Board of Tax Appeals

DecidedSeptember 30, 1926

DocketDocket No. 6343

StatusPublished

Cited by2 cases

This text of 4 B.T.A. 1271 (Appeal of Pennock) 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 Pennock, 4 B.T.A. 1271 (bta 1926).

Pincite

Opinion

Aeundell:

This is an appeal from the determination of a deficiency in income tax for the calendar year 1921 in the amount of $835.04. The petitioner alleges that the Commissioner erred in increasing the reported income of John D. Pennock and in including the amount of $520 as tax-free bond interest instead of the amount of $250. No competent evidence was offered by the petitioner, either to show that the Commissioner erred or to prove the facts alleged. The only facts before us are those admitted by the Commissioner in his answer. Of these the only one material is that the petitioner is the executrix of the estate of her husband,, John D. Pennock, who died March 10, 1921. In view of the lack of evidence to support the petitioner’s allegations, we must dismiss the appeal under the provisions of section 906 (c) of the Revenue Act of 1924, as amended by section 1000 of the Revenue Act of 1926.

Dismissed.

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Aeundell:

This is an appeal from the determination of a deficiency in income tax for the calendar year 1921 in the amount of $835.04. The petitioner alleges that the Commissioner erred in increasing the reported income of John D. Pennock and in including the amount of $520 as tax-free bond interest instead of the amount of $250. No competent evidence was offered by the petitioner, either to show that the Commissioner erred or to prove the facts alleged. The only facts before us are those admitted by the Commissioner in his answer. Of these the only one material is that the petitioner is the executrix of the estate of her husband,, John D. Pennock, who died March 10, 1921. In view of the lack of evidence to support the petitioner’s allegations, we must dismiss the appeal under the provisions of section 906 (c) of the Revenue Act of 1924, as amended by section 1000 of the Revenue Act of 1926.

Dismissed.

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Bluebook (online)

4 B.T.A. 1271, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-pennock-bta-1926.

Opinion

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