Appeal of Baird

Board of Tax Appeals

Appeal of Baird

4 B.T.A. 399

CourtUnited States Board of Tax Appeals

DecidedJuly 27, 1926

DocketDocket No. 9393

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 399 (Appeal of Baird) 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

Appeal of Baird, 4 B.T.A. 399 (bta 1926).

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Opinion

[400]*400OPINION.

Aetjndell:

For the reasons set forth in the Appeal of Walter T. Smith, this day decided, ante, 897, we are satisfied that the value of the bonds of the Bowman Hotel Corporation, when received by the petitioner in June, 1919, was not to exceed 50 per cent of their par value. No evidence was offered as to the value of the notes of the Central Building Co. and the finding of the Commissioner is consequently approved.

Order of redetermination will be entered on 15 days' notice, under Rule 50.

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[400]*400OPINION.

Aetjndell:

For the reasons set forth in the Appeal of Walter T. Smith, this day decided, ante, 897, we are satisfied that the value of the bonds of the Bowman Hotel Corporation, when received by the petitioner in June, 1919, was not to exceed 50 per cent of their par value. No evidence was offered as to the value of the notes of the Central Building Co. and the finding of the Commissioner is consequently approved.

Order of redetermination will be entered on 15 days' notice, under Rule 50.

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Bluebook (online)

4 B.T.A. 399, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-baird-bta-1926.

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