Goodenough v. Commissioner

Board of Tax Appeals

Goodenough v. Commissioner

12 B.T.A. 935, 1928 BTA LEXIS 3426

CourtUnited States Board of Tax Appeals

DecidedJune 28, 1928

DocketDocket No. 11009.

StatusPublished

Cited by1 cases

This text of 12 B.T.A. 935 (Goodenough 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

Goodenough v. Commissioner, 12 B.T.A. 935, 1928 BTA LEXIS 3426 (bta 1928).

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Opinion

[955]*955OPINION.

Van Fossan:

In the case of James Couzens, 11 B. T. A. 1040, we had before us the same issues and in large part the same facts as are here presented. The considerations on which the decision in that case was based are equally pertinent and controlling in this proceeding.

The fair market value on March 1, 1913, of the stock of the Ford Motor Co. owned by petitioner was $5,250,000, or at the rate of $10,000 per share.

Reviewed by the Board.

Judgment will he entered wider Rule 50.

Smith, Morris, Arunkell, and Milliken did not participate in the consideration or decision of this proceeding.

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