The opinion
Smith and Trammell
dissented as to the first point because they were of the opinion that the amount of $200,000 is not deductible in whole or in part in any year,
Opinion
Ziegler v. Commissioner
- 1 B.T.A. 186
- 1924 BTA LEXIS 210
- Court
- United States Board of Tax Appeals
- Filed
- Dec 18, 1924
- Status
- Published
- Author
- Smithtrammell
- On the bench
- Marquette, Ivins, Smith, Trammell, Kornee
- Cited by
- 10 cases
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