Whitney Duplicating Check Co. v. Commissioner

1 B.T.A. 1028, 1925 BTA LEXIS 2703
United States Board of Tax Appeals·Decided April 15, 1925·No. Docket No. 1801.·Published

Opinion

[1029] DECISION.

The determination of the Commissioner is approved. Taxpayer has not shown by competent evidence that the expenses were allowed or paid by the taxpayer or that it is otherwise entitled under section 234 (a) of the Revenue Act of 1918 to deduct any portion of the amount claimed.

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Whitney Duplicating Check Co. v. Commissioner, 1 B.T.A. 1028, 1925 BTA LEXIS 2703 (bta 1925).

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Related

Appeal of Whitney Duplicating Check Co.
1 B.T.A. 1028 (Board of Tax Appeals, 1925)