# Stein v. Commissioner

> United States Board of Tax Appeals · September 25, 1926 · 4 B.T.A. 1051

URL: https://www.frixlaw.com/law-library/cases/4497211

## Case

- **Full name:** APPEAL OF ISIDORE STEIN.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 25, 1926
- **Citations:** 4 B.T.A. 1051; 1926 BTA LEXIS 2104
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Marquette
- **Judges:** Marquette
- **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/4497211

## Opinion text

Marquette :
This appeal is from the determination of a deficiency m income tax for the year 1920 in the amount of $826.53.
FINDINGS OF FACT.
The petitioner is an individual residing at Brooklyn, N. Y. He filed an income-tax return for the year 1920 and reported a net income of $4,306.77. Upon audit of the return the Commissioner increased the net income reported therein by the amount of $6,140.80, representing the amount which the petitioner had deducted on account of an alleged opening inventory for the year 1920, and by the amount of $2,420, representing salary drawn by the petitioner and not reported in his return. At the hearing the petitioner failed to produce any competent evidence which would warrant a finding that the facts are other than as determined by the Commissioner.
Judgment for the Commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497211. Public record. Not legal advice.