Aubrey v. Commissioner

Board of Tax Appeals

Aubrey v. Commissioner

8 B.T.A. 70, 1927 BTA LEXIS 2953

CourtUnited States Board of Tax Appeals

DecidedSeptember 15, 1927

DocketDocket No. 4409.

StatusPublished

Cited by1 cases

This text of 8 B.T.A. 70 (Aubrey v. Commissioner) 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

Aubrey v. Commissioner, 8 B.T.A. 70, 1927 BTA LEXIS 2953 (bta 1927).

Pincite

Opinion

Sternhagen:

Deficiency in income tax of $76.35 for 1923. Respondent disallowed deductions for alleged expenses and bad debts.

FINDINGS OF FACT.

In 1928, petitioner made personal loans to four persons of $717.50, $100, $236, and $475, respectively, each of which was ascertained to be worthless and charged off in the year 1923.

Petitioner paid ordinary expenses of carrying on his business of selling goods on commission amounting to $700.

Judgment will be entered on 15 days’ notice, wider Bule 50.

Considered by Lansdon and Aeundell.

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