# Goldman v. Commissioner > United States Board of Tax Appeals · April 21, 1927 · 6 B.T.A. 940 URL: https://www.frixlaw.com/law-library/cases/4619196 ## Case - **Full name:** LIZZIE GOLDMAN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 21, 1927 - **Citations:** 6 B.T.A. 940; 1927 BTA LEXIS 3368 - **Precedential status:** Published - **Opinion:** Opinion - **Judges:** Sternhagbn - **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/4619196 ## Opinion text LIZZIE GOLDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldman v. Commissioner Docket No. 5039. United States Board of Tax Appeals 6 B.T.A. 940 ; 1927 BTA LEXIS 3368 ; April 21, 1927 , Promulgated *3368 Frank Reagan, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. STERNHAGEN *940 STERNHAGEN: This proceeding involves a deficiency of $1,827.34 excess-profits tax for the calendar year 1917. The respondent disallowed the deduction of an amount claimed as reasonable compensation for services rendered by the petitioner in her business. The petitioner's evidence consists wholly of the opinions of persons taken by depositions. The persons were not sufficiently qualified to give their opinions any weight. FINDINGS OF FACT. The petitioner is an individual residing at Macon, Ga., where she conducts a pawnbroker business. During 1917 the petitioner was in good health and was engaged constantly in the conduct of her business, making purchases and sales, receiving pawns and carrying out other necessary details of the business. *941 In computing the excess-profits tax the respondent deducted $1,000 from the petitioner's income as a reasonable allowance for salary. Jugment will be entered for the respondent on 20 days' notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4619196. Public record. Not legal advice.