Conroy v. Commissioner

Board of Tax Appeals

Conroy v. Commissioner

20 B.T.A. 237, 1930 BTA LEXIS 2174

CourtUnited States Board of Tax Appeals

DecidedJuly 15, 1930

DocketDocket Nos. 26242, 32221.

StatusPublished

Cited by1 cases

This text of 20 B.T.A. 237 (Conroy 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

Conroy v. Commissioner, 20 B.T.A. 237, 1930 BTA LEXIS 2174 (bta 1930).

Pincite

Opinion

[238]*238OPINION.

Murdock:

The respondent has admitted error in disallowing the credit of $126.34, the 2 per cent normal tax paid at the source on interest received by the decedent in 1924.

The respondent’s method of computing the tax on the annual gain from the sale of the decedent’s stock in the Columbia Plate Glass Co. at the normal and surtax rates is approved for the reasons more fully set forth in the companion case to this one, Charles W. Dahlinger, supra.

Judgment will he entered under Rule 50.

Seawell dissents.

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