Arnold v. Commissioner

Board of Tax Appeals

Arnold v. Commissioner

2 B.T.A. 759, 1925 BTA LEXIS 2308

CourtUnited States Board of Tax Appeals

DecidedSeptember 30, 1925

DocketDocket No. 2314.

StatusPublished

This text of 2 B.T.A. 759 (Arnold v. Commissioner) 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

Arnold v. Commissioner, 2 B.T.A. 759, 1925 BTA LEXIS 2308 (bta 1925).

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Opinion

[761]*761OPINION.

Graupner:

This appeal is based upon the same transactions in stock as -were involved in the Appeals of W. G. Schroth and John G. Schroth, 2 B. T. A. 169. Those appeals were submitted on the pleadings. In the present appeal counsel stipulated the major facts and oral evidence was offered, but there is nothing in either the stipulation or the evidence to convince us that ive should modify our decision in the two appeals which have been decided.

ARundell not participating.

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[761]*761OPINION.

Graupner:

This appeal is based upon the same transactions in stock as -were involved in the Appeals of W. G. Schroth and John G. Schroth, 2 B. T. A. 169. Those appeals were submitted on the pleadings. In the present appeal counsel stipulated the major facts and oral evidence was offered, but there is nothing in either the stipulation or the evidence to convince us that ive should modify our decision in the two appeals which have been decided.

ARundell not participating.

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2 B.T.A. 759, 1925 BTA LEXIS 2308, Counsel Stack Legal Research, https://law.counselstack.com/opinion/arnold-v-commissioner-bta-1925.

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