# Lain v. Commissioner

> United States Board of Tax Appeals · April 3, 1926 · 3 B.T.A. 1157

URL: https://www.frixlaw.com/law-library/cases/4601684

## Case

- **Full name:** APPEAL OF EVERETT S. LAIN.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 3, 1926
- **Citations:** 3 B.T.A. 1157; 1926 BTA LEXIS 2458
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Gkaupner, Trammell
- **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/4601684

## Opinion text

APPEAL OF EVERETT S. LAIN.
Lain v. Commissioner
Docket No. 5968.
United States Board of Tax Appeals
3 B.T.A. 1157 ; 1926 BTA LEXIS 2458 ;
April 3, 1926 , Decided Submitted January 13, 1926 .
*2458 W. Frank Gibbs, Esq., for the Commissioner.
*1157 Before GRAUPNER and TRAMMELL.
This is an appeal from the determination of a deficiency in income tax for the calendar year 1921 in the amount of $69.13. The error alleged is the refusal of the Commissioner to allow the deduction of claimed business expenses by the partnership of which the taxpayer is a member.
*1158 FINDINGS OF FACT.
The taxpayer is a physician residing at Oklahoma City, Okla., and is a member of the partnership of Lain & Roland, who are engaged in the practice of medicine, specializing in the treatment of cancers and skin diseases.
The partnership to a large extent secures its patients through acquaintances in the medical profession who are general practitioners or specialists in other lines of medicine, and who send to the partnership patients in need of the particular kind of service that the partnership renders. Such acquaintances in the profession are made by the partners by attending meetings and conventions of medical societies.
The taxpayer and his partner attended medical conventions in 1920 and 1921.
The deficiency is $69.13. Order will be entered accordingly. *2459

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4601684. Public record. Not legal advice.