Goldman v. Commissioner

Board of Tax Appeals

Goldman v. Commissioner

6 B.T.A. 940, 1927 BTA LEXIS 3368

CourtUnited States Board of Tax Appeals

DecidedApril 21, 1927

DocketDocket No. 5039.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 940 (Goldman 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

Goldman v. Commissioner, 6 B.T.A. 940, 1927 BTA LEXIS 3368 (bta 1927).

Pincite

Opinion

Sternhagbn :

This proceeding involves a deficiency of $1,827.34 excess-profits tax for the calendar year 1917. The respondent disallowed the deduction of an amount claimed as reasonable compensation for services rendered by the petitioner in her business. The petitioner’s evidence consists wholly of the opinions of persons taken by depositions. The persons were not sufficiently qualified to give their opinions any weight.

FINDINGS OF FACT.

The petitioner is an individual residing at Macon, Ga., where she conducts a pawnbroker business.

During 1917 the petitioner was in good health and was engaged constantly in the conduct of her business, making purchases and sales, receiving pawns and carrying out other necessary details of the business.

[941]*941In computing the excess-profits tax the respondent deducted $1,000 from the petitioner’s income as a reasonable allowance for salary.

Judgment will be entered for the respondent on W days’ notice, v/nder Rule 50.

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