Poor v. Commissioner
11 B.T.A. 781, 1928 BTA LEXIS 3726
United States Board of Tax Appeals·Decided April 23, 1928·No. Docket No. 14261.·Published·Cited by 2 cases
Opinion
[782]*782OPINION.
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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Poor v. Commissioner, 11 B.T.A. 781, 1928 BTA LEXIS 3726 (bta 1928).
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Related
Tiscornia v. Commissioner of Internal Revenue
95 F.2d 678 (Ninth Circuit, 1938)
Poor v. Commissioner
11 B.T.A. 781 (Board of Tax Appeals, 1928)