Appeal of Williams
2 B.T.A. 168
United States Board of Tax Appeals·Decided June 25, 1925·No. Docket No. 2822·Published·Cited by 1 cases
Opinion
[169]*169OPINION.
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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Appeal of Williams, 2 B.T.A. 168 (bta 1925).
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Related
Williams v. Commissioner
2 B.T.A. 168 (Board of Tax Appeals, 1925)