Conroy v. Commissioner
20 B.T.A. 237, 1930 BTA LEXIS 2174
United States Board of Tax Appeals·Decided July 15, 1930·No. Docket Nos. 26242, 32221.·Published·Cited by 1 cases
Opinion
[238] OPINION.
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.
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Conroy v. Commissioner, 20 B.T.A. 237, 1930 BTA LEXIS 2174 (bta 1930).
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Conroy v. Commissioner
20 B.T.A. 237 (Board of Tax Appeals, 1930)