# Ziegler v. Commissioner

> United States Board of Tax Appeals · December 18, 1924 · 1 B.T.A. 186

URL: https://www.frixlaw.com/law-library/cases/4487229

## Case

- **Full name:** Appeal of WILLIAM ZIEGLER, Jr.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 18, 1924
- **Citations:** 1 B.T.A. 186; 1924 BTA LEXIS 210
- **Precedential status:** Published
- **Opinion:** Dissent by Smithtrammell
- **Judges:** Marquette, Ivins, Smith, Trammell, Kornee
- **Cited by:** 10 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/4487229

## Opinion text

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,

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487229. Public record. Not legal advice.