McBride v. Commissioner

Board of Tax Appeals

McBride v. Commissioner

8 B.T.A. 435, 1927 BTA LEXIS 2877

CourtUnited States Board of Tax Appeals

DecidedOctober 3, 1927

DocketDocket No. 4885.

StatusPublished

Cited by1 cases

This text of 8 B.T.A. 435 (McBride 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

McBride v. Commissioner, 8 B.T.A. 435, 1927 BTA LEXIS 2877 (bta 1927).

Pincite

Opinion

[436]*436OPINION.

Aeundell :

The evidence introduced by petitioner is entirely insufficient for us to determine the value of the shares of stock in the Bear Paw Mining Co. and the shares in the Calusa Leonard Extension Copper Co. The respondent must, therefore, be affirmed.

The properties located on lot No. 3, block 42 and on lots 5 and 6, block 58, both in Butte, Mont., should be included in decedent’s gross estate at the value fixed in the findings of fact.

Judgment toill be entered on 15 days’ notice, under Rule 50.

Considered by Lansdon and Gkeen.

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