# Dean v. Commissioner

> United States Board of Tax Appeals · October 24, 1924 · 1 B.T.A. 27

URL: https://www.frixlaw.com/law-library/cases/4620079

## Case

- **Full name:** Appeal of MRS. CHARLES F. DEAN, estate of Charles F. Dean.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 24, 1924
- **Citations:** 1 B.T.A. 27; 1924 BTA LEXIS 275
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Trussell, Trammell, Sternhagen
- **Cited by:** 1 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/4620079

## Opinion text

Appeal of MRS. CHARLES F. DEAN, Executrix, estate of Charles F. Dean.
Dean v. Commissioner
Docket No. 88.
United States Board of Tax Appeals
1 B.T.A. 27 ; 1924 BTA LEXIS 275 ;
October 24, 1924 , decided Submitted October 17, 1924 .
*275 Francis Dean, Esq., for the taxpayer.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*27 Before JAMES, STERNHAGEN, TRAMMELL, and TRUSSELL.
At the hearing of this appeal the taxpayer did not appear and no evidence was submitted. The appeal can, therefore, be decided only upon the facts which were alleged in the petition and admitted in the answer of the Commissioner.
From the allegations of the petition, admitted by the Commissioner, the Board makes the following
FINDINGS OF FACT.
Mrs. Charles F. Dean is the executrix of the estate of Charles F. Dean, deceased. During the years 1919 and 1920 the said Charles F. Dean, in his lifetime, paid certain taxes on property belonging to *28 his wife, and in his income tax returns for the respective years took a deduction on account of the said payments. These deductions the Commissioner has disallowed.
The taxes in controversy are income taxes for the calendar years 1919 and 1920 and are less than $10,000.
DECISION.
The determination of the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4620079. Public record. Not legal advice.