Cooper v. Commissioner

Board of Tax Appeals

Cooper v. Commissioner

1 B.T.A. 615, 1925 BTA LEXIS 2854

CourtUnited States Board of Tax Appeals

DecidedFebruary 26, 1925

DocketDocket No. 959.

StatusPublished

This text of 1 B.T.A. 615 (Cooper 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

Cooper v. Commissioner, 1 B.T.A. 615, 1925 BTA LEXIS 2854 (bta 1925).

Pincite

Opinion

DECISION.

The Board holds that the evidence adduced is not sufficient to prove the taxpayer’s right to deduct the amounts of $755 for entertaining customers; $177 for tips for bell boys and porters, and $135 for telephone and telegraph tolls. The amount of $125 paid for laundry and valet service represents personal expenses and [616]*616therefore is not a legal deduction from taxable income. The remaining items are proven and are deductible. Final determination will be settled on consent or on ten days’ notice, in accordance with Rule 50.

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

DECISION.

The Board holds that the evidence adduced is not sufficient to prove the taxpayer’s right to deduct the amounts of $755 for entertaining customers; $177 for tips for bell boys and porters, and $135 for telephone and telegraph tolls. The amount of $125 paid for laundry and valet service represents personal expenses and [616]*616therefore is not a legal deduction from taxable income. The remaining items are proven and are deductible. Final determination will be settled on consent or on ten days’ notice, in accordance with Rule 50.

Cite This Page — Counsel Stack

Bluebook (online)

1 B.T.A. 615, 1925 BTA LEXIS 2854, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cooper-v-commissioner-bta-1925.

Opinion

Related

Cite This Page — Counsel Stack