# Bavinger v. Commissioner > United States Board of Tax Appeals · April 20, 1931 · 22 B.T.A. 1239 URL: https://www.frixlaw.com/law-library/cases/4491614 ## Case - **Full name:** W. F. BAVINGER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 20, 1931 - **Citations:** 22 B.T.A. 1239; 1931 BTA LEXIS 1987 - **Precedential status:** Published - **Opinion:** Opinion of the court by Lansdon - **Judges:** Lansdon - **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/4491614 ## Opinion text *1240 OPINION. Lansdon: The petitioner contends that in the circumstances set out above he sustained a loss in 1922 in the amount of $14,510.03. The respondent has disallowed this deduction on the theory that the payment, having been made .by a stockholder of the corporation for the purpose of protecting his interest therein, must be regarded as additional cost of the petitioner’s stock. Upon authority of prior decisions of the Board we must hold that this view is correct. Harry E. Lutz, 2 B T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al, 11 B. T. A. 524; Burns v. Commissioner, 31 Fed. (2d) 399; 280 U. S. 564 ; B. Estes Vaughn, 17 B. T. A. 620; and Snider B. Ward, 18 B. T. A. 326. Decision will he entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491614. Public record. Not legal advice.