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