Stokes v. Commissioner

Board of Tax Appeals

Stokes v. Commissioner

7 B.T.A. 375, 1927 BTA LEXIS 3194

CourtUnited States Board of Tax Appeals

DecidedJune 16, 1927

DocketDocket No. 251.

StatusPublished

Cited by1 cases

This text of 7 B.T.A. 375 (Stokes 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

Stokes v. Commissioner, 7 B.T.A. 375, 1927 BTA LEXIS 3194 (bta 1927).

Pincite

Opinion

[377]*377OPINION.

Love :

There are some of the items going into the list of expenditures, the aggregate amount of which the petitioner seeks to include as cost of the property, which clearly are not capital expenditures, for example, the taxes paid, which accrued subsequent to date of purchase by Stokes and Massie.

We have no evidence by which we may segregate those expense items from the capital expenditures, if any, and hence, for the want of such evidence,

Judgment will be entered for the respondent.

Phillips dissents.

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