Hazlett v. Commissioner

Board of Tax Appeals

Hazlett v. Commissioner

23 B.T.A. 303, 1931 BTA LEXIS 1895

CourtUnited States Board of Tax Appeals

DecidedMay 18, 1931

DocketDocket No. 42215.

StatusPublished

Cited by1 cases

This text of 23 B.T.A. 303 (Hazlett 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

Hazlett v. Commissioner, 23 B.T.A. 303, 1931 BTA LEXIS 1895 (bta 1931).

Pincite

Opinion

OPINION.

Steenhagen :

The petitioner contends that the full commission of $5,000 should be deducted in 1925, the year of sale, while respondent defends his action in allowing the deduction of only $1,000, or 20 per cent of the commission, on the ground that the first installment of the purchase price, paid in 1925, was only 20 per cent of the whole.

The question presented in this case is the same as that in E. A. Giffin, 19 B. T. A. 1243, and in accordance therewith,

Judgment will be entered for the respondent¡

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