# Thompson v. Commissioner

> United States Board of Tax Appeals · July 10, 1925 · 2 B.T.A. 285

URL: https://www.frixlaw.com/law-library/cases/4490663

## Case

- **Full name:** APPEALS OF CHARLES H. THOMPSON, WILLIAM WHALEY, WILLIAM WHALEY, TRUSTEE, and ROY v. MYERS.
- **Court:** United States Board of Tax Appeals
- **Decided:** July 10, 1925
- **Citations:** 2 B.T.A. 285; 1925 BTA LEXIS 2469
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Ivins
- **Judges:** Moeeis, Ivins, Maequette
- **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/4490663

## Opinion text

*286 OPINION.
Ivins:
The taxpayers had patents which, subsequent to 1913,
undoubtedly were of considerable value. We are inclined to believe that they may have had a substantial value on March 1, 1913, and that they may have cost the taxpayers a considerable sum to secure and develop prior to that date; but the taxpayers have adduced no competent evidence of value or of the cost of securing and developing the patents, and, in the absence of evidence upon which to reverse or modify the Commissioner’s determination, we will not disturb it.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490663. Public record. Not legal advice.