Poor v. Commissioner

Board of Tax Appeals

Poor v. Commissioner

11 B.T.A. 781, 1928 BTA LEXIS 3726

CourtUnited States Board of Tax Appeals

DecidedApril 23, 1928

DocketDocket No. 14261.

StatusPublished

Cited by2 cases

This text of 11 B.T.A. 781 (Poor 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

Poor v. Commissioner, 11 B.T.A. 781, 1928 BTA LEXIS 3726 (bta 1928).

Pincite

Opinion

[782]*782OPINION.

Littleton:

The Board has heretofore had occasion to consider the question involved in this proceeding, wherein it was held that a taxpayer conld not take as a deduction the loss of a gain which had not been reflected in income. Charles A. Collin, 1 B. T. A. 305; J. Noble Hayes, 7 B. T. A. 936.

The Board is of the opinion that the cases mentioned preclude the allowance of the deduction of the interest on the judgment herein claimed by petitioner.

Judgment will be entered for the respondent.

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