Gunsberg v. Commissioner

Board of Tax Appeals

Gunsberg v. Commissioner

14 B.T.A. 769, 1928 BTA LEXIS 2921

CourtUnited States Board of Tax Appeals

DecidedDecember 17, 1928

DocketDocket No. 10431.

StatusPublished

Cited by1 cases

This text of 14 B.T.A. 769 (Gunsberg 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

Gunsberg v. Commissioner, 14 B.T.A. 769, 1928 BTA LEXIS 2921 (bta 1928).

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Opinion

OPINION.

Siefkin :

This is a proceeding for the redetermination of deficiencies in income taxes for 1922 and 1923 in the respective amounts of $59.24 and $123.75. The deficiencies result from the disallowance of deductions for alleged bad debts.

The petitioner is a resident of Detroit, Mich.

He testified in support of his claim that certain bad debt deductions were proper for 1922 and 1923, but his testimony and all the record are so ambiguous and unsatisfactory that the amounts claimed were either worthless or charged off during the years in which the deductions were claimed that we can make no findings of fact with reference to them.

Judgment will be entered for the respondent.

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