# Austin v. Commissioner

> United States Board of Tax Appeals · October 18, 1924 · 1 B.T.A. 18

URL: https://www.frixlaw.com/law-library/cases/4487226

## Case

- **Full name:** Appeal of WILBERT J. AUSTIN.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 18, 1924
- **Citations:** 1 B.T.A. 18; 1924 BTA LEXIS 277
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marqtxette, Ivins, Korneh
- **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/4487226

## Opinion text

decision.
The taxpayer and the Commissioner having agreed that the item of $12,740.03, claimed as a deduction for loss on sale of stocks and bonds in the taxpayer’s 1920 income tax return, should be disallowed to the extent of $1,131.90, the deficiency should be computed accordingly.
Final decision of this Board will be settled on consent or on seven days’ notice by either party.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487226. Public record. Not legal advice.