# Poor v. Commissioner > United States Board of Tax Appeals · April 23, 1928 · 11 B.T.A. 781 URL: https://www.frixlaw.com/law-library/cases/4488114 ## Case - **Full name:** HENRY v. POOR, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 23, 1928 - **Citations:** 11 B.T.A. 781; 1928 BTA LEXIS 3726 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 1 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/4488114 ## Opinion text *782 OPINION. Littleton: The Board has heretofore had occasion to consider the question involved in this proceeding, wherein it was held that a taxpayer conld not take as a deduction the loss of a gain which had not been reflected in income. Charles A. Collin, 1 B. T. A. 305; J. Noble Hayes, 7 B. T. A. 936. The Board is of the opinion that the cases mentioned preclude the allowance of the deduction of the interest on the judgment herein claimed by petitioner. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488114. Public record. Not legal advice.