Eavenson v. Commissioner
20 B.T.A. 238, 1930 BTA LEXIS 2175
United States Board of Tax Appeals·Decided July 15, 1930·No. Docket Nos. 24754, 32851.·Published·Cited by 1 cases
Opinion
[240] OPINION.
The issue in this case is not materially different from (hat presented in the case of Charles W. Dahlinger, 20 B. T. A. 176, and in accordance with our decision in that case, we hold that the sale of the petitioner’s stock in the Central Pocahontas Coal Co. was not pppsupimated after Deceinber 31, 1921, and the profits fherefropi [241] were not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.
Judgment will he entered for the respondent.
Free access — add to your briefcase to read the full text and ask questions with AI
Eavenson v. Commissioner, 20 B.T.A. 238, 1930 BTA LEXIS 2175 (bta 1930).
20 B.T.A. 238 (Eavenson v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Eavenson v. Commissioner
20 B.T.A. 238 (Board of Tax Appeals, 1930)