# Champlin v. Commissioner

> United States Board of Tax Appeals · May 26, 1925 · 1 B.T.A. 1255

URL: https://www.frixlaw.com/law-library/cases/4487203

## Case

- **Full name:** Appeal of FRED C. CHAMPLIN.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 26, 1925
- **Citations:** 1 B.T.A. 1255; 1925 BTA LEXIS 2605
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Ivins, Love, Morkis
- **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/4487203

## Opinion text

DECISION.
There being no closed transaction to establish loss to the taxpayer, the determination of the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487203. Public record. Not legal advice.