Abell v. Commissioner
This text of 4 B.T.A. 87 (Abell 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.
Opinion
[90]*90OPINION.
The issue upon which the determination of these appeals rests is the same in all respects as that decided by the Board in [91]*91the Appeals of Louise P. V. Whitcomb et al., 4 B. T. A. 80, and, upon the authority of that decision, the Commissioner’s position in respect of the right of beneficiaries to take deductions for capital losses is sustained. The deficiencies of the present petitioners should therefore be computed in accordance with the rule announced in that decision.
Order of redetemnination will be entered on 15 days’ notice, under Rule 50.
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Cite This Page — Counsel Stack
4 B.T.A. 87, 1926 BTA LEXIS 2378, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abell-v-commissioner-bta-1926.