Lasater v. Commissioner

Board of Tax Appeals

Lasater v. Commissioner

1 B.T.A. 956, 1925 BTA LEXIS 2749

CourtUnited States Board of Tax Appeals

DecidedApril 6, 1925

DocketDocket No. 906.

StatusPublished

Cited by2 cases

This text of 1 B.T.A. 956 (Lasater 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

Lasater v. Commissioner, 1 B.T.A. 956, 1925 BTA LEXIS 2749 (bta 1925).

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Opinion

[957]*957DECISION.

The Board finds that certain accounts receivable, aggregating $7,046.10, in controversy in this appeal, were not actually ascertained to be worthless and charged off within the calendar year 1919. The deficiencies in respect to each of the taxpayers herein should be recomputed in accordance with the foregoing finding. Final decision will be settled on consent or on twenty days’ notice in accordance with Rule 50.

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[957]*957DECISION.

The Board finds that certain accounts receivable, aggregating $7,046.10, in controversy in this appeal, were not actually ascertained to be worthless and charged off within the calendar year 1919. The deficiencies in respect to each of the taxpayers herein should be recomputed in accordance with the foregoing finding. Final decision will be settled on consent or on twenty days’ notice in accordance with Rule 50.

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1 B.T.A. 956, 1925 BTA LEXIS 2749, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lasater-v-commissioner-bta-1925.

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