Case Name: Appeal of LINCOLN DRUG CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-18
Citations: 1 B.T.A. 809
Docket Number: Docket No. 1403
Parties: Appeal of LINCOLN DRUG CO.
Judges: Before James and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 809–810

Head Matter:
Appeal of LINCOLN DRUG CO.
Docket No. 1403.
Submitted February 18, 1925;
decided March 18, 1925.
Louis J. Gregorson, G. P. A., for the taxpayer.
Willis D. Nance, Esq., for the Commissioner.
Before James and Teussell.

Opinion:
DECISION.
The above facts are not sufficient to establish "debts ascertained to be worthless" and the determination of the Commissioner is approved.