United States Board of Tax Appeals, 1925

Lasater v. Commissioner

Lasater v. Commissioner
United States Board of Tax Appeals · Decided April 6, 1925 · James, Tkttssell, Sternhagen
1 B.T.A. 956; 1925 BTA LEXIS 2749
Lasater v. Commissioner

Opinion of the Court

*957DECISION.

The Board finds that certain accounts receivable, aggregating $7,046.10, in controversy in this appeal, were not actually ascertained to be worthless and charged off within the calendar year 1919. The deficiencies in respect to each of the taxpayers herein should be recomputed in accordance with the foregoing finding. Final decision will be settled on consent or on twenty days’ notice in accordance with Rule 50.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.