Home/Board of Tax Appeals/Wall v. Commissioner

Wall v. Commissioner

4 B.T.A. 915, 1926 BTA LEXIS 2145
CourtUnited States Board of Tax Appeals
DecidedSeptember 22, 1926
DocketDocket No. 7359.
StatusPublished

This text of 4 B.T.A. 915 (Wall 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
Wall v. Commissioner, 4 B.T.A. 915, 1926 BTA LEXIS 2145 (bta 1926).

Opinion

[916]*916OPINION.

Littleton

: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.

We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.

Judgment for the petitioner.

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Related

Appeal of Wall
4 B.T.A. 915 (Board of Tax Appeals, 1926)

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Bluebook (online)
4 B.T.A. 915, 1926 BTA LEXIS 2145, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wall-v-commissioner-bta-1926.