Case Name: Appeal of J. C. PALMER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-25
Citations: 1 B.T.A. 882
Docket Number: Docket No. 1181
Parties: Appeal of J. C. PALMER.
Judges: Before James, Sternhagen, Trammell, and Trtjssell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 882–882

Head Matter:
Appeal of J. C. PALMER.
Docket No. 1181.
Submitted March 17, 1925;
decided March 25, 1925.
J. 0. Palmer, the taxpayer, fro se.
B. G. Simpich, Esq., for the Commissioner.
Before James, Sternhagen, Trammell, and Trtjssell.

Opinion:
DECISION.
The sum of $1,392 should be allowed as an expense incurred in connection with the trade or business of the taxpayer, as specifically provided in section 214 (a) (1) of the Revenue Act of 1921.
The deficiency should be computed in accordance with the above. Final decision will be settled on consent or on seven days' notice in accordance with Rule 50.