Appeals of Abell

Board of Tax Appeals

Appeals of Abell

4 B.T.A. 87

CourtUnited States Board of Tax Appeals

DecidedApril 23, 1926

DocketDocket Nos. 2693-2697

StatusPublished

Cited by2 cases

This text of 4 B.T.A. 87 (Appeals of Abell) 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

Appeals of Abell, 4 B.T.A. 87 (bta 1926).

Pincite

Opinion

[90]*90OPINION.

SteRnhagen:

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.

Free access — add to your briefcase to read the full text and ask questions with AI

[90]*90OPINION.

SteRnhagen:

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.

Cite This Page — Counsel Stack

Bluebook (online)

4 B.T.A. 87, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeals-of-abell-bta-1926.

Opinion

Related

Cite This Page — Counsel Stack