Eavenson v. Commissioner

Board of Tax Appeals

Eavenson v. Commissioner

20 B.T.A. 238, 1930 BTA LEXIS 2175

CourtUnited States Board of Tax Appeals

DecidedJuly 15, 1930

DocketDocket Nos. 24754, 32851.

StatusPublished

Cited by1 cases

This text of 20 B.T.A. 238 (Eavenson 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

Eavenson v. Commissioner, 20 B.T.A. 238, 1930 BTA LEXIS 2175 (bta 1930).

Pincite

Opinion

[240]*240OPINION.

Murdock:

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]*241were not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.

Judgment will he entered for the respondent.

Sea well dissents.

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