# Bohan v. Commissioner

> United States Board of Tax Appeals · September 30, 1925 · 2 B.T.A. 690

URL: https://www.frixlaw.com/law-library/cases/4598964

## Case

- **Full name:** APPEAL OF E. R. BOHAN.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 30, 1925
- **Citations:** 2 B.T.A. 690; 1925 BTA LEXIS 2276
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Phillips, Geaupner, Trammell, Arundell
- **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/4598964

## Opinion text

APPEAL OF E. R. BOHAN.
Bohan v. Commissioner
Docket No. 2000.
United States Board of Tax Appeals
2 B.T.A. 690 ; 1925 BTA LEXIS 2276 ;
September 30, 1925 , Decided Submitted July 7, 1925 .
*2276 Claude I. Parker, Esq., and H. H. Tooley, C.P.A., for the taxpayer.
A. Calder Mackay, Esq., for the Commissioner.
*690 Before GRAUPNER, TRAMMELL, and PHILLIPS.
This is an appeal from the determination of a deficiency of $1,182.78 in income tax for the calendar year 1919. The taxpayer alleges that certain amounts charged to his personal account during the year 1919 represented business expenses and assigns as error the failure of the Commissioner to allow as a deduction from gross income the claimed amounts. The taxpayer admitted, on the witness stand, that the amount claimed was an estimate, and the testimony offered was not sufficient to establish that such estimate was even approximately correct.
FINDINGS OF FACT.
1. The taxpayer is an individual, residing at Los Angeles, Calif.
2. During the year 1919 he was engaged in the manufacture and sale of paints.
DECISION.
The determination of the Commissioner is approved.
ARUNDELL not participating.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4598964. Public record. Not legal advice.