Battle v. Commissioner

Board of Tax Appeals

Battle v. Commissioner

1 B.T.A. 1167, 1925 BTA LEXIS 2624

United States Board of Tax Appeals·Decided May 21, 1925·No. Docket No. 1853.·Published

Opinion

OPINION.

Green:

The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner’s contention that the attorneys’ fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys’ fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.

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OPINION.

Green:

The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner’s contention that the attorneys’ fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys’ fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.

Battle v. Commissioner, 1 B.T.A. 1167, 1925 BTA LEXIS 2624 (bta 1925).

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Opinion

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