United States Board of Tax Appeals, 1925

Appeal of Cooper

United States Board of Tax Appeals · Decided February 26, 1925 · Geaupner, Lansdou, Littleton, Smith

1 B.T.A. 615

Cases that cite this one

1 later published case cites this decision.

Cooper v. Commissioner (United States Board of Tax Appeals 1925)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

DECISION.

The Board holds that the evidence adduced is not sufficient to prove the taxpayer’s right to deduct the amounts of $755 for entertaining customers; $177 for tips for bell boys and porters, and $135 for telephone and telegraph tolls. The amount of $125 paid for laundry and valet service represents personal expenses and *616therefore is not a legal deduction from taxable income. The remaining items are proven and are deductible. Final determination will be settled on consent or on ten days’ notice, in accordance with Rule 50.

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