Shaw v. Commissioner

Board of Tax Appeals

Shaw v. Commissioner

9 B.T.A. 459, 1927 BTA LEXIS 2587

CourtUnited States Board of Tax Appeals

DecidedDecember 1, 1927

DocketDocket No. 9644.

StatusPublished

Cited by1 cases

This text of 9 B.T.A. 459 (Shaw 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

Shaw v. Commissioner, 9 B.T.A. 459, 1927 BTA LEXIS 2587 (bta 1927).

Pincite

Opinion

[460]*460OPINION.

Trussell:

Upon the record we are of the opinion that decedent had ascertained during 1920 that the debt in question became worthless, and, inasmuch as he kept no books, there could be no physical charge-off, but decedent’s statement during 1920 that the amount could be forgotten was in effect a charge-off of the bad debt.

Judgment will be entered upon 15 days’ notice, pursuant to Bule 50.

Considered by Smith, Love, and Littleton.

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