Case Name: Appeal of ALLAN H. BOWEN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-10-27
Citations: 2 B.T.A. 1043
Docket Number: Docket No. 2690
Parties: Appeal of ALLAN H. BOWEN.
Judges: Before Geeen, Love, and Steenhagen.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 1043–1044

Head Matter:
Appeal of ALLAN H. BOWEN.
Docket No. 2690.
Submitted July 16, 1925.
Decided October 27, 1925.
N. W. Ellison, Esq., for the taxpayer.
Robert A. Littleton, Esq., for the Commissioner.
Before Geeen, Love, and Steenhagen.

Opinion:
OPINION.
Green:
Under the laws of the State of Nevada, as well as the laws of most of the other western States, the locator of a mining; claim may lose the claim and all rights therein by abandonment. Weill v. Lucerne Mining Co., 11 Nev. 200; Mallett v. Uncle Sam Gold, etc., Mining Co., 1 Nev. 188. This taxpayer abandoned the claim in 1919, and consequently lost all his rights therein in that year. His loss resulting therefrom, being properly deductible only in the year in which sustained, should be deducted in 1919.