Austin v. Commissioner
1 B.T.A. 18, 1924 BTA LEXIS 277
This text of 1 B.T.A. 18 (Austin 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
Austin v. Commissioner, 1 B.T.A. 18, 1924 BTA LEXIS 277 (bta 1924).
Opinion
decision.
The taxpayer and the Commissioner having agreed that the item of $12,740.03, claimed as a deduction for loss on sale of stocks and bonds in the taxpayer’s 1920 income tax return, should be disallowed to the extent of $1,131.90, the deficiency should be computed accordingly.
Final decision of this Board will be settled on consent or on seven days’ notice by either party.
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Related
Appeal of Austin
1 B.T.A. 18 (Board of Tax Appeals, 1924)
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Bluebook (online)
1 B.T.A. 18, 1924 BTA LEXIS 277, Counsel Stack Legal Research, https://law.counselstack.com/opinion/austin-v-commissioner-bta-1924.