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United States Board of Tax Appeals, 1925

Appeal of Brengle

Appeal of Brengle
United States Board of Tax Appeals · Decided April 8, 1925 · Ivins, Marquette
1 B.T.A. 983
Appeal of Brengle

Opinion of the Court

DECISION.

The determination of the Commissioner is approved, for the reason that the taxpayer failed to adduce any evidence to the effect that the debt was worthless in 1921, or that he ascertained it to be worthless in that year.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.