Palmer v. Commissioner
1 B.T.A. 882, 1925 BTA LEXIS 2763
This text of 1 B.T.A. 882 (Palmer 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
Palmer v. Commissioner, 1 B.T.A. 882, 1925 BTA LEXIS 2763 (bta 1925).
Opinion
DECISION.
The sum of $1,392 should be allowed as an expense incurred in connection with the trade or business of the taxpayer, as specifically provided in section 214 (a) (1) of the Revenue Act of 1921.
The deficiency should be computed in accordance with the above. Final decision will be settled on consent or on seven days’ notice in accordance with Rule 50.
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Related
Appeal of Palmer
1 B.T.A. 882 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 882, 1925 BTA LEXIS 2763, Counsel Stack Legal Research, https://law.counselstack.com/opinion/palmer-v-commissioner-bta-1925.