# Woodard v. Commissioner

> United States Board of Tax Appeals · September 7, 1925 · 2 B.T.A. 432

URL: https://www.frixlaw.com/law-library/cases/4490732

## Case

- **Full name:** APPEAL OF C. D. WOODARD.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 7, 1925
- **Citations:** 2 B.T.A. 432; 1925 BTA LEXIS 2407
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Ivins, Morris, Arundell
- **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/4490732

## Opinion text

This is an appeal from the determination of a deficiency in income tax for the year 1920 in the amount of $619.29.
The facts are presented by the pleadings from which the Board makes the following
FINDINGS OF FACT.
The taxpayer’s business address is Santa Rosa, N. Mex.
During the taxable year 1920 the taxpayer’s entire income was derived from certain separate property, being a legal one-third life interest in the estate of his deceased first .wife.
The income of the said estate was derived through royalties from oil and gas properties which it held.
The Commissioner has refused to allow the taxpayer a deduction of $13,254.07, for depletion of his alleged interest in the above-described oil and gas properties.
DECISION.
The determination of the Commissioner is approved.
Arundell not participating.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490732. Public record. Not legal advice.