Appeal of Bowen
Cases that cite this one
1 later published case cites this decision.
- Bowen 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
Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.