# Bowman v. Commissioner

> United States Board of Tax Appeals · November 14, 1924 · 1 B.T.A. 60

URL: https://www.frixlaw.com/law-library/cases/4487390

## Case

- **Full name:** Appeal of J. K. BOWMAN, J. W. BOWMAN, and H. H. BOWMAN, Copartners under the name of Bowman & Co.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 14, 1924
- **Citations:** 1 B.T.A. 60; 1924 BTA LEXIS 259
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Steenhagen, Teussell, Trammell
- **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/4487390

## Opinion text

DECISION.
The Board determines that the deficiency, as determined by the Commissioner with respect to the income tax liability for the year 1919 of J. W. Bowman, H. H. Bowman, and J. K. Bowman, is allowed in part and disallowed in part, and that the deficiency as to J. W. Bowman is $1,479.93, as to H. H. Bowman is $964.62, and as to J. K. Bowman is $834.93.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487390. Public record. Not legal advice.