Bowen v. Commissioner

Board of Tax Appeals

Bowen v. Commissioner

2 B.T.A. 1043, 1925 BTA LEXIS 2191

CourtUnited States Board of Tax Appeals

DecidedOctober 27, 1925

DocketDocket No. 2690.

StatusPublished

This text of 2 B.T.A. 1043 (Bowen 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.

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Bowen v. Commissioner, 2 B.T.A. 1043, 1925 BTA LEXIS 2191 (bta 1925).

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Opinion

[1044]*1044OPINION.

Green:

Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.

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[1044]*1044OPINION.

Green:

Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.

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2 B.T.A. 1043, 1925 BTA LEXIS 2191, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bowen-v-commissioner-bta-1925.

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