Appeal of Whitney Duplicating Check Co.

1 B.T.A. 1028
United States Board of Tax Appeals·Decided April 15, 1925·No. Docket No. 1801·Published·Cited by 1 cases

Opinion

[1029] DECISION.

The determination of the Commissioner is approved. Taxpayer has not shown by competent evidence that the expenses were allowed or paid by the taxpayer or that it is otherwise entitled under section 234 (a) of the Revenue Act of 1918 to deduct any portion of the amount claimed.

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Appeal of Whitney Duplicating Check Co., 1 B.T.A. 1028 (bta 1925).

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Related

Whitney Duplicating Check Co. v. Commissioner
1 B.T.A. 1028 (Board of Tax Appeals, 1925)