# Hazlett v. Commissioner > United States Board of Tax Appeals · May 18, 1931 · 23 B.T.A. 303 URL: https://www.frixlaw.com/law-library/cases/4491942 ## Case - **Full name:** ELVIE N. HAZLETT, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 18, 1931 - **Citations:** 23 B.T.A. 303; 1931 BTA LEXIS 1895 - **Precedential status:** Published - **Opinion:** Opinion of the court by Steenhagen - **Judges:** Steenhagen - **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/4491942 ## Opinion text OPINION. Steenhagen : The petitioner contends that the full commission of $5,000 should be deducted in 1925, the year of sale, while respondent defends his action in allowing the deduction of only $1,000, or 20 per cent of the commission, on the ground that the first installment of the purchase price, paid in 1925, was only 20 per cent of the whole. The question presented in this case is the same as that in E. A. Giffin, 19 B. T. A. 1243, and in accordance therewith, Judgment will be entered for the respondent¡ --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491942. Public record. Not legal advice.