Appeal of Wall
Appeal of Wall
4 B.T.A. 915
Cases that cite this one
1 later published case cites this decision.
- Wall 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
: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.
We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.
Judgment for the petitioner.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.