# Stimpson Computing Scale Co. v. Commissioner

> United States Board of Tax Appeals · November 29, 1926 · 5 B.T.A. 669

URL: https://www.frixlaw.com/law-library/cases/4499471

## Case

- **Full name:** APPEAL OF STIMPSON COMPUTING SCALE CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 29, 1926
- **Citations:** 5 B.T.A. 669; 1926 BTA LEXIS 2808
- **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/4499471

## Opinion text

*670 OPINION.
Marquette:
In Appeal of Butlers Warehouses, Inc., 1 B. T. A. 851, and Appeal of Crowell & Little Construction Co., 3 B. T. A. 829, the Board held that net losses sustained under the circumstances set forth in the findings of fact were not properly deductible from the income of the following year. We find no sufficient reason to change the decisions therein made, and on the authority of those appeals the action of the Commissioner in disallowing such deductions must be sustained.
The deficiency for the year 1920 is $1^19,08. Order will he entered accordingly.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499471. Public record. Not legal advice.