Bohan v. Commissioner

Board of Tax Appeals

Bohan v. Commissioner

2 B.T.A. 690, 1925 BTA LEXIS 2276

CourtUnited States Board of Tax Appeals

DecidedSeptember 30, 1925

DocketDocket No. 2000.

StatusPublished

This text of 2 B.T.A. 690 (Bohan 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

Bohan v. Commissioner, 2 B.T.A. 690, 1925 BTA LEXIS 2276 (bta 1925).

Pincite

Opinion

This is an appeal from the determination of a deficiency of $1,182.78 in income tax for the calendar year 1919. The taxpayer alleges that certain amounts charged to his personal account during the year 1919 represented business expenses and assigns as error the failure of the Commissioner to allow as a deduction from gross income the claimed amounts. The taxpayer admitted, on the witness stand, that the amount claimed was an estimate, and the testimony offered was not sufficient to establish that such estimate was even approximately correct.

FINDINGS OF FACT.

1. The taxpayer is an individual, residing at Los Angeles, Calif.

2. During the year 1919 he was engaged in the manufacture and sale of paints.

DECISION.

The determination of the Commissioner is approved.

Arundell not participating.

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This is an appeal from the determination of a deficiency of $1,182.78 in income tax for the calendar year 1919. The taxpayer alleges that certain amounts charged to his personal account during the year 1919 represented business expenses and assigns as error the failure of the Commissioner to allow as a deduction from gross income the claimed amounts. The taxpayer admitted, on the witness stand, that the amount claimed was an estimate, and the testimony offered was not sufficient to establish that such estimate was even approximately correct.