Gray v. Commissioner

12 B.T.A. 956, 1928 BTA LEXIS 3427
CourtUnited States Board of Tax Appeals
DecidedJune 28, 1928
DocketDocket No. 11008.
StatusPublished
Cited by1 cases

This text of 12 B.T.A. 956 (Gray 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
Gray v. Commissioner, 12 B.T.A. 956, 1928 BTA LEXIS 3427 (bta 1928).

Opinion

[974]*974OPINION.

Van Fossan:

The issues and, in large part, the facts are the same in this case as in James Couzens, 11 B. T. A. 1040. Our decision in that case is controlling here.

The fair market value on March 1, 1913, of the stock in 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 be entered under Rule 50.

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

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Related

Gray v. Commissioner
12 B.T.A. 956 (Board of Tax Appeals, 1928)

Cite This Page — Counsel Stack

Bluebook (online)
12 B.T.A. 956, 1928 BTA LEXIS 3427, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gray-v-commissioner-bta-1928.