Appeal of Laurens Trust Co.
Appeal of Laurens Trust Co.
3 B.T.A. 331
Cases that cite this one
1 later published case cites this decision.
- Laurens Trust Co. v. Commissioner (United States Board of Tax Appeals 1926)
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
In computing the deficiency in this appeal, bad debt deductions; should be allowed in the amount of $35,939.68, and there should be-included in gross income derived from the Simpson land transaction only the amount of the cash payment of $2,247.50. Otherwise, the, determination of the Commissioner is approved. Final determination will be settled upon 15 days’ notice, pursuant to Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.