11 B.T.A. 781
United States Board of Tax Appeals
Decided April 23, 1928
United States Board of Tax Appeals · decided 1928-04-23
Relies on Collin v. Commissioner · Hayes v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1928-04-23
Cited by 11 later decisions — most recently September 1969
3 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶2The Board has heretofore had occasion to consider the question involved in this proceeding, wherein it was held that a taxpayer conld not take as a deduction the loss of a gain which had not been reflected in income. Charles A. Collin, 1 B. T. A. 305; J. Noble Hayes, 7 B. T. A. 936.
¶3The Board is of the opinion that the cases mentioned preclude the allowance of the deduction of the interest on the judgment herein claimed by petitioner.
¶4Judgment will be entered for the respondent.