# Hewinson v. Commissioner

> United States Board of Tax Appeals · April 29, 1925 · 1 B.T.A. 1080

URL: https://www.frixlaw.com/law-library/cases/4629080

## Case

- **Full name:** Appeal of ALBERT D. HEWINSON.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 29, 1925
- **Citations:** 1 B.T.A. 1080; 1925 BTA LEXIS 2676
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Phillips, Sterniiagen, 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/4629080

## Opinion text

Appeal of ALBERT D. HEWINSON.
Hewinson v. Commissioner
Docket No. 1549.
United States Board of Tax Appeals
1 B.T.A. 1080 ; 1925 BTA LEXIS 2676 ;
April 29, 1925 , decided Submitted April 1, 1925 .
*2676 Robert A. Littleton, Esq., for the Commissioner.
*1080 Before STERNHAGEN, TRAMMELL, and PHILLIPS.
The amount of deficiency asserted and in controversy is $35.58, income tax for the year 1923.
FINDINGS OF FACT.
The taxpayer is a citizen of the United States, but is domiciled in the Dominion of Canada. He kept his books on a cash receipts and disbursements basis. In April, 1924, he paid the Dominion of Canada the sum of $43.20, income tax due for the year 1923. The *1081 Commissioner refused to allow this payment as a credit for the year 1923.
DECISION.
The determination of the Commissioner is approved, in accordance with section 222(a)(1), Revenue Act of 1921.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4629080. Public record. Not legal advice.