United States Board of Tax Appeals, 1925

Appeal of Battle

United States Board of Tax Appeals · Decided May 21, 1925 · Gbeetst, Geaupnee, Green, Teammell

1 B.T.A. 1167; 1925 BTA LEXIS 2624

Cases that cite this one

1 later published case cites this decision.

Battle 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

OPINION.

Green:

The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner’s contention that the attorneys’ fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys’ fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.

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