A. B. Nickey & Sons v. Commissioner
United States Board of Tax Appeals
1. Valuation of timber on March 1, 1913, for depletion purposes determined. 2. Under the evidence, held, that no taxable income was realized in the year 1917 from the liquidation of Nickey & Sons Co.
1Opinion of the Court
APPEALS OF A. B. NICKEY & SONS, ESTATE OF A. B. NICKEY, W. E. NICKEY, AND S. M. NICKEY.
A. B. Nickey & Sons v. Commissioner
Docket Nos. 1235-1239, 1961, 1962, 1967.
United States Board of Tax Appeals
3 B.T.A. 173; 1925 BTA LEXIS 2020;
November 25, 1925, Decided Submitted April 21, 22, 1925
1. Valuation of timber on March 1, 1913, for depletion purposes determined.
2. Under the evidence, held, that no taxable income was realized in the year 1917 from the liquidation of Nickey & Sons Co.
Homer K. Jones, C.P.A., for the taxpayers.
Benjamin H. Saunders, Esq., for the Commissioner.
TRAMMELL
Before…
2Cases cited6 opinions
- Lynch v. HornbySupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Lynch v. HornbyCourt of Appeals for the Eighth Circuit · 1916
- Dobson v. CommissionerUnited States Board of Tax Appeals · 1925
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