# Wall v. Commissioner

> United States Board of Tax Appeals · September 22, 1926 · 4 B.T.A. 915

URL: https://www.frixlaw.com/law-library/cases/4497564

## Case

- **Full name:** APPEAL OF FRANK E. WALL.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 22, 1926
- **Citations:** 4 B.T.A. 915; 1926 BTA LEXIS 2145
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Littleton
- **Judges:** Littleton
- **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/4497564

## Opinion text

*916 OPINION.
Littleton
: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.
We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.
Judgment for the petitioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497564. Public record. Not legal advice.