Appeal of Starrett
4 B.T.A. 398
United States Board of Tax Appeals·Decided July 27, 1926·No. Docket No. 6567·Published·Cited by 1 cases
Opinion
[399] OPINION.
: For the reasons set forth in the Appeal of Walter T. Smith, this day decided, cmte, 397, we are satisfied that the value of the bonds of the Bowman Hotel Corporation, when received by petitioner in May, 1919, was not to exceed 50 per cent of the face value of the securities.
Order of redetermination will be entered on 15 days'1 notice, under Rule 50.
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Appeal of Starrett, 4 B.T.A. 398 (bta 1926).
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Related
Starrett v. Commissioner
4 B.T.A. 398 (Board of Tax Appeals, 1926)