# Battle v. Commissioner

> United States Board of Tax Appeals · May 21, 1925 · 1 B.T.A. 1167

URL: https://www.frixlaw.com/law-library/cases/4487163

## Case

- **Full name:** Appeal of LALU v. BATTLE.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 21, 1925
- **Citations:** 1 B.T.A. 1167; 1925 BTA LEXIS 2624
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Green
- **Judges:** Teammell, Geaupnee, Green, Gbeetst
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487163

## Opinion text

OPINION.
Green:
The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner’s contention that the attorneys’ fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys’ fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487163. Public record. Not legal advice.