Cowan v. Commissioner of Internal Revenue
88 F.2d 1007, 19 A.F.T.R. (P-H) 242, 1937 U.S. App. LEXIS 3314, 19 A.F.T.R. (RIA) 242
This text of 88 F.2d 1007 (Cowan v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cowan v. Commissioner of Internal Revenue, 88 F.2d 1007, 19 A.F.T.R. (P-H) 242, 1937 U.S. App. LEXIS 3314, 19 A.F.T.R. (RIA) 242 (6th Cir. 1937).
Opinion
It appearing that there is substantial evidence to support the finding of the Board [1008]*1008of Tax Appeals that the transfers of the stock to Stephens and Berggren were not bona fide sales, and the decedent therefore sustained no deductible loss, it is ordered that the order of the Board of Tax Appeals be affirmed.
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Bluebook (online)
88 F.2d 1007, 19 A.F.T.R. (P-H) 242, 1937 U.S. App. LEXIS 3314, 19 A.F.T.R. (RIA) 242, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cowan-v-commissioner-of-internal-revenue-ca6-1937.