Aaron v. Commissioner

Board of Tax Appeals

Aaron v. Commissioner

12 B.T.A. 556, 1928 BTA LEXIS 3504

CourtUnited States Board of Tax Appeals

DecidedJune 13, 1928

DocketDocket No. 13055.

StatusPublished

Cited by1 cases

This text of 12 B.T.A. 556 (Aaron v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Aaron v. Commissioner, 12 B.T.A. 556, 1928 BTA LEXIS 3504 (bta 1928).

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Opinion

[557]*557OPINION.

Siefkin:

The evidence shows that a net loss of $7,552.16 in trading in butter and eggs on the Chicago Mercantile Exchange was sustained in 1921 and to that extent the respondent was in error. The evidence with respect to cost of the automobile, its age, and the amount of depreciation sustained between the dates of purchase and sale, is so unsatisfactory that we approve the respondent’s action in that regard.

Judgment will be entered under Rule 50.

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[557]*557OPINION.

Siefkin:

The evidence shows that a net loss of $7,552.16 in trading in butter and eggs on the Chicago Mercantile Exchange was sustained in 1921 and to that extent the respondent was in error. The evidence with respect to cost of the automobile, its age, and the amount of depreciation sustained between the dates of purchase and sale, is so unsatisfactory that we approve the respondent’s action in that regard.

Judgment will be entered under Rule 50.

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12 B.T.A. 556, 1928 BTA LEXIS 3504, Counsel Stack Legal Research, https://law.counselstack.com/opinion/aaron-v-commissioner-bta-1928.

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