United States Board of Tax Appeals October 30, 1928, Docket Nos. 15565, 29039. (Floersheim v. Commissioner)

lead-opinion

*1278OPINION.

Murdock:

The petitioner contends that for the year 1921 he is entitled to a deduction of $25,000 under section 214 (a) 11 of the Revenue Act of 1921. He identified a voucher which was introduced in evidence without objection. We are unable to understand exactly the purpose of the voucher. From it we judge that the petitioner did business as B. Floersheim & Co.