# Palmer v. Commissioner

> United States Board of Tax Appeals · March 25, 1925 · 1 B.T.A. 882

URL: https://www.frixlaw.com/law-library/cases/4487493

## Case

- **Full name:** Appeal of J. C. PALMER.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 25, 1925
- **Citations:** 1 B.T.A. 882; 1925 BTA LEXIS 2763
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trtjssell, Trammell, Sternhagen
- **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/4487493

## Opinion text

DECISION.
The sum of $1,392 should be allowed as an expense incurred in connection with the trade or business of the taxpayer, as specifically provided in section 214 (a) (1) of the Revenue Act of 1921.
The deficiency should be computed in accordance with the above. Final decision will be settled on consent or on seven days’ notice in accordance with Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487493. Public record. Not legal advice.