Case Name: Appeal of HENRY G. BRENGLE
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-04-08
Citations: 1 B.T.A. 983
Docket Number: Docket No. 1783
Parties: Appeal of HENRY G. BRENGLE.
Judges: Before' Ivins and MaRQuette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 983–983

Head Matter:
Appeal of HENRY G. BRENGLE.
Docket No. 1783.
Mr. Henry G. Brengle, fro se.
W. Franh Gibbs, Esq., for the Commissioner.
Submitted March 26, 1925;
decided April 8, 1925.
Before' Ivins and MaRQuette.

Opinion:
DECISION.
The determination of the Commissioner is approved, for the reason that the taxpayer failed to adduce any evidence to the effect that the debt was worthless in 1921, or that he ascertained it to be worthless in that year.