Davis v. Commissioner
2 B.T.A. 359, 1925 BTA LEXIS 2445
This text of 2 B.T.A. 359 (Davis 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
Davis v. Commissioner, 2 B.T.A. 359, 1925 BTA LEXIS 2445 (bta 1925).
Opinion
[360]*360OPINION.
We think that the contention of the taxpayer is correct in that there would be no realized gain in the repossession of the property by the taxpayer until such time as the property might be disposed of. Appeal of Manomet Cranberry Co., 1 B. T. A. 706.
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Related
Appeal of Davis
2 B.T.A. 359 (Board of Tax Appeals, 1925)
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Bluebook (online)
2 B.T.A. 359, 1925 BTA LEXIS 2445, Counsel Stack Legal Research, https://law.counselstack.com/opinion/davis-v-commissioner-bta-1925.