Williams v. Commissioner
2 B.T.A. 168, 1925 BTA LEXIS 2520
Procedural entryThis page is a short order in Williams v. Commissioner. Read the opinion of the Court — 1 B.T.A. 1101 →
Opinion
[169]*169OPINION.
The deceased sold during the year 1919 stock which had a value on March 1, 1913, in excess of the selling price, but which had a value at the date of its acquisition by her of less than the selling price. These facts bring the case clearly within the rule as laid down by the United States Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, decided by that court on April 13, 1925.
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Williams v. Commissioner, 2 B.T.A. 168, 1925 BTA LEXIS 2520 (bta 1925).
2 B.T.A. 168 (Williams v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Flannery
268 U.S. 98 (Supreme Court, 1925)
McCaughn v. Ludington
268 U.S. 106 (Supreme Court, 1925)
Appeal of Williams
2 B.T.A. 168 (Board of Tax Appeals, 1925)