# Brengle v. Commissioner

> United States Board of Tax Appeals · April 8, 1925 · 1 B.T.A. 983

URL: https://www.frixlaw.com/law-library/cases/4487538

## Case

- **Full name:** Appeal of HENRY G. BRENGLE.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 8, 1925
- **Citations:** 1 B.T.A. 983; 1925 BTA LEXIS 2728
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Ivins
- **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/4487538

## Opinion text

DECISION.
The determination of the Commissioner is approved, for the reason that the taxpayer failed to adduce any evidence to the effect that the debt was worthless in 1921, or that he ascertained it to be worthless in that year.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487538. Public record. Not legal advice.