Home/Board of Tax Appeals/Twin Falls Title & Abstract Co. v. Commissioner

Twin Falls Title & Abstract Co. v. Commissioner

1 B.T.A. 962, 1925 BTA LEXIS 2733
CourtUnited States Board of Tax Appeals
DecidedApril 7, 1925
DocketDocket No. 1643.
StatusPublished

This text of 1 B.T.A. 962 (Twin Falls Title & Abstract Co. 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
Twin Falls Title & Abstract Co. v. Commissioner, 1 B.T.A. 962, 1925 BTA LEXIS 2733 (bta 1925).

Opinion

DECISION.

The amount of $122.60, representing depreciation on office furniture and fixtures, is an allowable deduction from gross income for the calendar year 1920, and the deficiency should be recomputed to reflect this item. The determination of the Commissioner with respect to the claimed deductions representing alleged payment for an automobile and depreciation on automobiles, is approved. The amount of the deficiency will be finally settled on consent or on ten days’ notice in accordance with Bule 50.

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Related

Appeal of the Twin Falls Title & Abstract Co.
1 B.T.A. 962 (Board of Tax Appeals, 1925)

Cite This Page — Counsel Stack

Bluebook (online)
1 B.T.A. 962, 1925 BTA LEXIS 2733, Counsel Stack Legal Research, https://law.counselstack.com/opinion/twin-falls-title-abstract-co-v-commissioner-bta-1925.