Appeal of Williams

Board of Tax Appeals

Appeal of Williams

2 B.T.A. 168

CourtUnited States Board of Tax Appeals

DecidedJune 25, 1925

DocketDocket No. 2822

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 168 (Appeal of Williams) 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 Williams, 2 B.T.A. 168 (bta 1925).

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Opinion

[169]*169OPINION.

James:

The deceased sold during the year 1919 stock which had a value on March 1, 1913, in excess of the selling price, but which had a value at the date of its acquisition by her of less than the selling price. These facts bring the case clearly within the rule as laid down by the United States Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, decided by that court on April 13, 1925.

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[169]*169OPINION.

James:

The deceased sold during the year 1919 stock which had a value on March 1, 1913, in excess of the selling price, but which had a value at the date of its acquisition by her of less than the selling price. These facts bring the case clearly within the rule as laid down by the United States Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, decided by that court on April 13, 1925.

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Bluebook (online)

2 B.T.A. 168, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-williams-bta-1925.

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