Cohen v. Commissioner

Board of Tax Appeals

Cohen v. Commissioner

4 B.T.A. 994, 1926 BTA LEXIS 2115

CourtUnited States Board of Tax Appeals

DecidedSeptember 24, 1926

DocketDocket No. 2969.

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 994 (Cohen 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

Cohen v. Commissioner, 4 B.T.A. 994, 1926 BTA LEXIS 2115 (bta 1926).

Pincite

Opinion

[995]*995OPINION.

Lansdon :

The petitioner seeks to have the unpaid balances of the notes of Julius and Edward Eliscu at December 31, 1921, deducted from his gross income for the taxable years. The evidence offered does not convince us that these notes were ascertained to be worthless and charged off during such year. The Commissioner’s determination of a deficiency in the amount of $2,098.87 should not be disturbed.

Judgment for the Commissioner.

Free access — add to your briefcase to read the full text and ask questions with AI

[995]*995OPINION.

Lansdon :

The petitioner seeks to have the unpaid balances of the notes of Julius and Edward Eliscu at December 31, 1921, deducted from his gross income for the taxable years. The evidence offered does not convince us that these notes were ascertained to be worthless and charged off during such year. The Commissioner’s determination of a deficiency in the amount of $2,098.87 should not be disturbed.

Judgment for the Commissioner.

Cite This Page — Counsel Stack

Bluebook (online)

4 B.T.A. 994, 1926 BTA LEXIS 2115, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-commissioner-bta-1926.

Opinion

Related

Cite This Page — Counsel Stack