Case Name: DAVID R. COHEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-24
Citations: 4 B.T.A. 994
Docket Number: Docket No. 2969
Parties: DAVID R. COHEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 994–995

Head Matter:
DAVID R. COHEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 2969.
Decided September 24, 1926.
W. W. Wallace, Esq., for the petitioner.
George E. Adams, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
The petitioner seeks to have the unpaid balances of the notes of Julius and Edward Eliscu at December 31, 1921, deducted from his gross income for the taxable years. The evidence offered does not convince us that these notes were ascertained to be worthless and charged off during such year. The Commissioner's determination of a deficiency in the amount of $2,098.87 should not be disturbed.
Judgment for the Commissioner.