Case: Appeal of GUY I. ROWE
Abbreviation: Appeal of Rowe
Decision Date: 1926-04-16
Docket Number: Docket No. 3663
Citation: 3 B.T.A. 1228
Volume: 3
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of GUY I. ROWE.
Judges: Before Arühdell and Lansdon.
Pages: 1228–1229

Head Matter:
Appeal of GUY I. ROWE.
Docket No. 3663.
Submitted February 23, 1926.
Decided April 16, 1926.
A. H. Murray, Esq., for the Commissioner.'
Before Arühdell and Lansdon.

Opinion:
FINDINGS OF FACT.
The taxpayer is an officer of the Army of the United States, now on duty at Fort H. G. Wright, in the State of New York. While on duty at San Diego, Calif., in 1920, he was ordered to Europe on Government service. He stored his household goods in a Government warehouse at Camp Kearney, and later, when that camp was abandoned, directed the camp quartermaster to turn such goods over to a storage concern in San Diego, where they remained until November 1, 1923, when they were shipped by water and rail to New York. In storage or in transit some of the property was lost, and the remainder was damaged until it was worthless. The taxpayer claims the value of the goods so lost and damaged as a deduction from his income for the taxable year in the amount of $265, alleging that the goods constituted stock in trade used in his profession.
The deficiency is $22.95. Order will be entered accordingly.