Legal Opinion

Chicago, Indianapolis & Louisville Ry. v. Commissioner

United States Board of Tax Appeals

Decided March 1, 1928No. Docket No. 11152Published

Cost of certain stock acquired in 1915 ascertained for the purpose of determining gain upon the sale of such stock in the year 1917.

1Opinion of the Court

CHICAGO, INDIANAPOLIS & LOUISVILLE RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Chicago, Indianapolis & Louisville Ry. v. Commissioner

Docket No. 11152.

United States Board of Tax Appeals

10 B.T.A. 1143; 1928 BTA LEXIS 3961;

March 1, 1928, Promulgated

Cost of certain stock acquired in 1915 ascertained for the purpose of determining gain upon the sale of such stock in the year 1917.

R. Kemp Slaughter, Esq., and Hugh C. Bickford, Esq., for the petitioner.

A. H. Murray, Esq., M. N. Fisher, Esq., and E. C. Algire, Esq., for the respondent.

SMITH

A deficiency in the amount of…

2Cases cited2 opinions

  1. Chicago, Indianapolis & Louisville Railway Co. v. CommissionerUnited States Board of Tax Appeals · 1928
  2. Chicago, Indianapolis & Louisville Ry. v. CommissionerUnited States Board of Tax Appeals · 1928

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