Taylor v. Commissioner of Internal Revenue
This text of 95 F.2d 1018 (Taylor v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
It appearing to the court that, treating petitioner’s claims as claims for deductions from gross income because of “losses,” the petitioner has failed to carry the burden of proof that he sustained the losses or any portion thereof during the taxable years involved; and further, that treating the claims for deductions as “bad debts,” the petitioner has likewise failed to sustain the burden of proof that such claims or any portion thereof were ascertained to be worthless and were charged off within the taxable years involved, it is therefore ordered and adjudged that the decision of the Board of Tax Appeals be, and the same is in all things, affirmed.
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Cite This Page — Counsel Stack
95 F.2d 1018, 21 A.F.T.R. (P-H) 84, 1938 U.S. App. LEXIS 4334, Counsel Stack Legal Research, https://law.counselstack.com/opinion/taylor-v-commissioner-of-internal-revenue-ca6-1938.