Cooper v. Commissioner
1 B.T.A. 615, 1925 BTA LEXIS 2854
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] therefore 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.
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Cooper v. Commissioner, 1 B.T.A. 615, 1925 BTA LEXIS 2854 (bta 1925).
1 B.T.A. 615 (Cooper v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Cooper
1 B.T.A. 615 (Board of Tax Appeals, 1925)