Beren v. Commissioner
United States Board of Tax Appeals
The respondent's estimate of the amount of the deposit or reserve applicable to each petitioner's interest in certain oil properties at the time of acquisition approved.
1Opinion of the Court
MAX BEREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HARRY BEREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Beren v. Commissioner
Docket Nos. 20145, 20146.
United States Board of Tax Appeals
21 B.T.A. 135; 1930 BTA LEXIS 1912;
October 30, 1930, Promulgated
The respondent's estimate of the amount of the deposit or reserve applicable to each petitioner's interest in certain oil properties at the time of acquisition approved.
H. W. Russell, Esq., for the petitioners.
Brooks Fullerton Esq., for the respondent.
TRAMMELL
These proceedings which were consolidated for…
2Cases cited2 opinions
- Callaghan v. CarrCourt of Appeals of Kentucky · 1817
- Beren v. CommissionerUnited States Board of Tax Appeals · 1930