Brodbeck v. Commissioner

Board of Tax Appeals

Brodbeck v. Commissioner

8 B.T.A. 969, 1927 BTA LEXIS 2761

CourtUnited States Board of Tax Appeals

DecidedOctober 24, 1927

DocketDocket No. 11647.

StatusPublished

Cited by1 cases

This text of 8 B.T.A. 969 (Brodbeck 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

Brodbeck v. Commissioner, 8 B.T.A. 969, 1927 BTA LEXIS 2761 (bta 1927).

Pincite

Opinion

[970]*970OPINION.

Teussell:

The testimony contained in the record of this action clearly establishes the fact that during the year 1921 the petitioner, as the successor of her deceased husband, was carrying on a general real estate business; that the amount of $10,210.63 was the ordinary and necessary expense of carrying on that business, and, under section 214 (a) (1) and (2) of the Revenue Act of 1918 that amount should be allowed as a deduction from gross income.

There is no deficiency for the year 1921.

Judgment will he entered for the 'petitioner.

Considered by Littleton, Smith, and Love.

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