Robinson v. Commissioner
United States Board of Tax Appeals
In the circumstances herein the petitioner realized no profit from the exchange of certain property for the stock of a corporation.
1Opinion of the Court
CAREL ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Robinson v. Commissioner
Docket No. 24584.
United States Board of Tax Appeals
19 B.T.A. 751; 1930 BTA LEXIS 2336;
April 28, 1930, Promulgated
In the circumstances herein the petitioner realized no profit from the exchange of certain property for the stock of a corporation.
Jesse I. Miller, Esq., for the petitioner.
Byron M. Coon, Esq., for the respondent.
LANSDON
The respondent asserted a deficiency in income tax against the petitioner for the year 1922, in the sum of $1,839.79, which this proceeding seeks to review. The basic…
2Cases cited1 opinion
- Robinson v. CommissionerUnited States Board of Tax Appeals · 1930