Case: Appeal of BANK OF WATERTOWN
Abbreviation: Appeal of Bank of Watertown
Decision Date: 1925-05-21
Docket Number: Docket No. 812
Citation: 1 B.T.A. 1171
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of BANK OF WATERTOWN.
Judges: Before GijatipneR, Trammell, and Phillips.
Pages: 1171–1171

Head Matter:
Appeal of BANK OF WATERTOWN.
Docket No. 812.
Submitted May 5, 1925;
decided May 21, 1925.
H. MuTberger for the taxpayer.
Jolm D. Foley, Esq., for the Commissioner.
Before GijatipneR, Trammell, and Phillips.

Opinion:
DEOISION.
The determination of the Commissioner is approved. The taxpayer failed to prove by satisfactory evidence that the debts sought to be deducted had been ascertained to be worthless in the taxable years involved in this appeal.