Case Name: Appeal of FRED C. CHAMPLIN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-26
Citations: 1 B.T.A. 1255
Docket Number: Docket No. 2419
Parties: Appeal of FRED C. CHAMPLIN.
Judges: Before Ivins, MoRkis, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1255–1255

Head Matter:
Appeal of FRED C. CHAMPLIN.
Docket No. 2419.
Submitted April 27, 1925;
decided May 26, 1925.
Harry 0. Glasser, Esq., for the taxpayer.
Benjamin H. Saunders, Esq., for the Commissioner.
Before Ivins, MoRkis, and Love.

Opinion:
DECISION.
There being no closed transaction to establish loss to the taxpayer, the determination of the Commissioner is approved.