Holman v. Commissioner

Board of Tax Appeals

Holman v. Commissioner

1 B.T.A. 628, 1925 BTA LEXIS 2846

CourtUnited States Board of Tax Appeals

DecidedFebruary 27, 1925

DocketDocket No. 637.

StatusPublished

This text of 1 B.T.A. 628 (Holman 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.

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Holman v. Commissioner, 1 B.T.A. 628, 1925 BTA LEXIS 2846 (bta 1925).

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Opinion

Appeal of CHARLES A. HOLMAN.

Holman v. Commissioner

Docket No. 637.

United States Board of Tax Appeals

1 B.T.A. 628; 1925 BTA LEXIS 2846;

February 27, 1925, decided Submitted February 18, 1925.

*2846 Mr. Charles A. Holman, the taxpayer, pro se.

Ward Loveless, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.

Before GRAUPNER, LANSDON, LITTLETON, and SMITH.

FINDINGS OF FACT

1. The taxpayer is a Georgia proprietorship with offices at Savannah, Ga.

2. The tax in controversy is income tax for the calendar year 1918, and involves a deficiency of $2,034.06.

3. The taxpayer kept his books of account on an accrual basis for the calendar year 1918, but presents this appeal to the Board on the allegation that the Commissioner erred in refusing to permit him to make his income-tax return on an installment plan basis for the same year.

DECISION.

The determination by the Commissioner is approved.

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Appeal of CHARLES A. HOLMAN.

Holman v. Commissioner

Docket No. 637.

United States Board of Tax Appeals

1 B.T.A. 628; 1925 BTA LEXIS 2846;

February 27, 1925, decided Submitted February 18, 1925.

*2846 Mr. Charles A. Holman, the taxpayer, pro se.

Ward Loveless, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.

Before GRAUPNER, LANSDON, LITTLETON, and SMITH.

FINDINGS OF FACT

1. The taxpayer is a Georgia proprietorship with offices at Savannah, Ga.

2. The tax in controversy is income tax for the calendar year 1918, and involves a deficiency of $2,034.06.

3. The taxpayer kept his books of account on an accrual basis for the calendar year 1918, but presents this appeal to the Board on the allegation that the Commissioner erred in refusing to permit him to make his income-tax return on an installment plan basis for the same year.

DECISION.

The determination by the Commissioner is approved.

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1 B.T.A. 628, 1925 BTA LEXIS 2846, Counsel Stack Legal Research, https://law.counselstack.com/opinion/holman-v-commissioner-bta-1925.

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