# Lincoln Drug Co. v. Commissioner

> United States Board of Tax Appeals · March 18, 1925 · 1 B.T.A. 809

URL: https://www.frixlaw.com/law-library/cases/4487469

## Case

- **Full name:** Appeal of LINCOLN DRUG CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 18, 1925
- **Citations:** 1 B.T.A. 809; 1925 BTA LEXIS 2782
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Teussell
- **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/4487469

## Opinion text

*810 DECISION.
The above facts are not sufficient to establish “debts ascertained to be worthless” and the determination of the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487469. Public record. Not legal advice.