Case Name: Appeal of WHITNEY DUPLICATING CHECK CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-04-15
Citations: 1 B.T.A. 1028
Docket Number: Docket No. 1801
Parties: Appeal of WHITNEY DUPLICATING CHECK CO.
Judges: Before James, Littleton, Smith, and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1028–1029

Head Matter:
Appeal of WHITNEY DUPLICATING CHECK CO.
Docket No. 1801.
Submitted March 30, 1925;
decided April 15, 1925.
W. M. Ripy, Esq., for the taxpayer.
W. Frank Gibbs, Esq., for the Commissioner.
Before James, Littleton, Smith, and Teussell.

Opinion:
DECISION.
The determination of the Commissioner is approved. Taxpayer has not shown by competent evidence that the expenses were allowed or paid by the taxpayer or that it is otherwise entitled under section 234 (a) of the Revenue Act of 1918 to deduct any portion of the amount claimed.