# Lovett v. Commissioner

> United States Board of Tax Appeals · December 1, 1925 · 3 B.T.A. 192

URL: https://www.frixlaw.com/law-library/cases/4494787

## Case

- **Full name:** APPEAL OF JOANNA LOVETT, OF THE ESTATE OF THOMAS J. LOVETT
- **Court:** United States Board of Tax Appeals
- **Decided:** December 1, 1925
- **Citations:** 3 B.T.A. 192; 1925 BTA LEXIS 2008
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Littleton, Tkussell, Smith
- **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/4494787

## Opinion text

DECISION.
The deficiency determined by the Commissioner is disallowed. Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97; Appeal of Edgar Munson, 3 B. T. A. 185.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494787. Public record. Not legal advice.