Case Name: Frank J. Jewell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-04-25
Citations: 6 B.T.A. 1040
Docket Number: Docket No. 8041
Parties: Frank J. Jewell, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 1040–1042

Head Matter:
Frank J. Jewell, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 8041.
Promulgated April 25, 1927.
Neal Brewster, Esq., for the petitioner.
1). I). Shepard, Esq., for the respondent.

Opinion:
OPINION.
Trammell:
This case is governed by Farmers National Bank of Rome v. Commissioner, 6 B. T. A. 1036.
The deduction claimed for 1920 is accordingly disallowed.
Judgment will Toe entered on 15 days' notice, wider Rule 50.