# Harris v. Commissioner

> United States Board of Tax Appeals · November 5, 1927 · 8 B.T.A. 1234

URL: https://www.frixlaw.com/law-library/cases/4500305

## Case

- **Full name:** W. C. HARRIS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 5, 1927
- **Citations:** 8 B.T.A. 1234; 1927 BTA LEXIS 2703
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Morris
- **Judges:** Morris
- **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/4500305

## Opinion text

*1235 OPINION.
MoRRis:
The question raised by the petitioner has already been considered by the Board and decided adversely to his contention. Harry J. Gutman v. Commissioner, 7 B. T. A. 500; H. E. Newton v. Commissioner, 7 B. T. A. 1153; R. J. Palmer v. Commissioner, 4 B. T. A. 1028; Wm. J. Robb v. Commissioner, 5 B. T. A. 827. In view of those decisions we are of the opinion that the loss sustained by the petitioner in 1921 upon the liquidation of the Healy-Harris Co. was not a “ net loss ” as defined in section 204 (a) of the Revenue Act of 1921.
Reviewed by the Board.
Judgment will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500305. Public record. Not legal advice.