1. Appeal of Goss Copy cite
   4 B.T.A. 821 Board of Tax Appeals September 15, 1926 No. 4760
   Cited by 1

   *822 OPINION. Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for

2. Anderson & Lind Mfg. Co. v. Commissioner Copy cite
   2 B.T.A. 1297 Board of Tax Appeals November 11, 1925 No. 3074.
   Not cited

   *1298 OPINION. Smith: The taxpayer appeals from the action of the Commissioner in disallowing $14,545.90 of a total deduction of $15,335.12, representing bad debts ascertained to be worthless and charged off during the calendar year 1919. From the evidence

3. Wayne Body Corp. v. Commissioner Copy cite
   22 B.T.A. 1207 Board of Tax Appeals April 15, 1931 No. 35896.
   Cited by 1

   WAYNE BODY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wayne Body Corp. v. Commissioner Docket No. 35896. United States Board of Tax Appeals 22 B.T.A. 1207 ; 1931 BTA LEXIS 1993 ; April 15, 1931 , Promulgated *1993 George

4. Blair v. Commissioner Copy cite
   4 B.T.A. 959 Board of Tax Appeals September 23, 1926 No. 2440.
   Not cited

   APPEAL OF ESTATE OF W. A. BLAIR. Blair v. Commissioner Docket No. 2440. United States Board of Tax Appeals 4 B.T.A. 959 ; 1926 BTA LEXIS 2127 ; September 23, 1926 , Decided *2127 W. E. Baird, C.P.A., for the petitioner. Robert A. Littleton, Esq.,

5. G. U. R. Co. v. Commissioner Copy cite
   41 B.T.A. 223 Board of Tax Appeals January 30, 1940 No. 93372.
   Cited by 11

   G. U. R. COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. U. R. Co. v. Commissioner Docket No. 93372. United States Board of Tax Appeals 41 B.T.A. 223 ; 1940 BTA LEXIS 1218 ; January 30, 1940 , Promulgated *1218 Petitioner having

6. Montague, Miles & Co. v. Commissioner Copy cite
   38 B.T.A. 144 Board of Tax Appeals July 22, 1938 No. 87651.
   Cited by 3

   MONTAGUE, MILES & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Montague, Miles & Co. v. Commissioner Docket No. 87651. United States Board of Tax Appeals 38 B.T.A. 144 ; 1938 BTA LEXIS 905 ; July 22, 1938 , Promulgated

7. Rebmann v. Commissioner Copy cite
   18 B.T.A. 1265 Board of Tax Appeals February 20, 1930 No. 25132.
   Not cited

   GODFREY R. REBMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rebmann v. Commissioner Docket No. 25132. United States Board of Tax Appeals 18 B.T.A. 1265 ; 1930 BTA LEXIS 2489 ; February 20, 1930 , Promulgated *2489 In 1922 the petitioner

8. J. F. Wilcox & Sons v. Commissioner Copy cite
   28 B.T.A. 878 Board of Tax Appeals August 8, 1933 No. 40619.
   Cited by 2

   J. F. WILCOX & SONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. F. Wilcox & Sons v. Commissioner Docket No. 40619. United States Board of Tax Appeals 28 B.T.A. 878 ; 1933 BTA LEXIS 1059 ; August 8, 1933 , Promulgated *1059 John

9. Cleveland Trust Co. v. Commissioner Copy cite
   39 B.T.A. 113 Board of Tax Appeals January 17, 1939 No. 88561.
   Not cited

   CLEVELAND TRUST COMPANY, TRUSTEE, EDITH K. TIMKEN, ET AL. TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cleveland Trust Co. v. Commissioner Docket No. 88561. United States Board of Tax Appeals 39 B.T.A. 113 ; 1939 BTA LEXIS 1070 ;

10. Fidelity Trust Co. v. Commissioner Copy cite
    13 B.T.A. 109 Board of Tax Appeals July 27, 1928 No. 13638.
    Cited by 1

    FIDELITY TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fidelity Trust Co. v. Commissioner Docket No. 13638. United States Board of Tax Appeals 13 B.T.A. 109 ; 1928 BTA LEXIS 3313 ; July 27, 1928 , Promulgated *3313 1. The city

11. Kile & Morgan Co. v. Commissioner Copy cite
    17 B.T.A. 1371 Board of Tax Appeals November 8, 1929 Nos. 30733, 37946.
    Not cited

    KILE & MORGAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kile & Morgan Co. v. Commissioner Docket Nos. 30733, 37946. United States Board of Tax Appeals 17 B.T.A. 1371 ; 1929 BTA LEXIS 2143 ; November 8, 1929 , Promulgated *2143

12. Levinstein v. Commissioner Copy cite
    19 B.T.A. 99 Board of Tax Appeals February 27, 1930 No. 25262.
    Cited by 4

    B. E. LEVINSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Levinstein v. Commissioner Docket No. 25262. United States Board of Tax Appeals 19 B.T.A. 99 ; 1930 BTA LEXIS 2475 ; February 27, 1930 , Promulgated *2475 During the year

13. Miller v. Commissioner Copy cite
    29 B.T.A. 470 Board of Tax Appeals November 29, 1933 Nos. 58712;
    Cited by 1

    CHARLES G. MILLER AND HAROLD B. MILLER, AS EXECUTORS OF THE ESTATE OF CHARLES A. MILLER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miller v. Commissioner Docket No. 58712; United States Board of Tax Appeals 29 B.T.A. 470 ; 1933

14. Chambers v. Commissioner Copy cite
    33 B.T.A. 1125 Board of Tax Appeals February 14, 1936 No. 71427.
    Cited by 5

    ANNA M. CHAMBERS AND WILLIAM J. GEALY, TRUSTEES UNDER LAST WILL OF FRED N. CHAMBERS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chambers v. Commissioner Docket No. 71427. United States Board of Tax Appeals 33 B.T.A. 1125 ; 1936

15. Bush v. Commissioner Copy cite
    33 B.T.A. 628 Board of Tax Appeals December 3, 1935 No. 75889.
    Cited by 4

    MAUD H. BUSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bush v. Commissioner Docket No. 75889. United States Board of Tax Appeals 33 B.T.A. 628 ; 1935 BTA LEXIS 724 ; December 3, 1935 , Promulgated *724 Income paid to a divorced wife

16. Mother Lode Coalition Mines Co. v. Commissioner Copy cite
    42 B.T.A. 596 Board of Tax Appeals August 20, 1940 No. 98500.
    Not cited

    MOTHER LODE COALITION MINES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mother Lode Coalition Mines Co. v. Commissioner Docket No. 98500. United States Board of Tax Appeals 42 B.T.A. 596 ; 1940 BTA LEXIS 982 ; August 20, 1940

17. C. Willenborg & Co. v. Commissioner Copy cite
    5 B.T.A. 788 Board of Tax Appeals December 14, 1926 No. 6334.
    Cited by 3

    APPEAL OF C. WILLENBORG & CO., CARL WILLENBORG, HERMAN ZEILLER, AND HENRY L. ERNY. C. Willenborg & Co. v. Commissioner Docket No. 6334. United States Board of Tax Appeals 5 B.T.A. 788 ; 1926 BTA LEXIS 2778 ; December 14, 1926 , Promulgated *2778 The

18. Washington Loan & Trust Co. v. Commissioner Copy cite
    13 B.T.A. 575 Board of Tax Appeals September 26, 1928 No. 14787.
    Not cited

    WASHINGTON LOAN & TRUST CO., EXECUTOR, ESTATE OF LOUISE R. HENSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Washington Loan & Trust Co. v. Commissioner Docket No. 14787. United States Board of Tax Appeals 13 B.T.A. 575 ; 1928 BTA LEXIS

19. Pierce v. Commissioner Copy cite
    22 B.T.A. 1070 Board of Tax Appeals April 3, 1931 No. 36457.
    Cited by 2

    RICHARD DEZ. PIERCE AND ARTHUR M. BEALE, ADMINISTRATORS, C.T.A., OF THE ESTATE OF D. M. JAMES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pierce v. Commissioner Docket No. 36457. United States Board of Tax Appeals 22 B.T.A. 1070 ; 1931

20. Fischer v. Commissioner Copy cite
    9 B.T.A. 1314 Board of Tax Appeals January 16, 1928 No. 7427.
    Not cited

    ABRAHAM FISCHER, ADMINISTRATOR, ESTATE OF JONAS FISCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fischer v. Commissioner Docket No. 7427. United States Board of Tax Appeals 9 B.T.A. 1314 ; 1928 BTA LEXIS 4241 ; January 16, 1928 , Promulgated

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