Case Name: William Ritchie, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-04-16
Citations: 11 B.T.A. 607
Docket Number: Docket No. 2114
Parties: William Ritchie, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 11
Pages: 607–608

Head Matter:
William Ritchie, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 2114.
Promulgated April 16, 1928.
"William Ritchie, Jr., Esq., pro se.
Benton Baker, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
In the light of the evidence we are of the opinion that the determination of the respondent must be affirmed. Even if the alleged loss was sustained it is obvious that it is not deductible in the taxable year.
Judgment will be entered for the respondent.