Whitney Duplicating Check Co. v. Commissioner

1 B.T.A. 1028, 1925 BTA LEXIS 2703
CourtUnited States Board of Tax Appeals
DecidedApril 15, 1925
DocketDocket No. 1801.
StatusPublished

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

Opinion

[1029]*1029DECISION.

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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Related

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

Cite This Page — Counsel Stack

Bluebook (online)
1 B.T.A. 1028, 1925 BTA LEXIS 2703, Counsel Stack Legal Research, https://law.counselstack.com/opinion/whitney-duplicating-check-co-v-commissioner-bta-1925.