Buckner v. Commissioner
United States Board of Tax Appeals
Certificates of proof of claim issued by national bank receiver, held, not such certificates of indebtedness as to justify treating payment thereon as a sale or exchange. Revenue Act of 1936, sec. 117(f).
1Opinion of the Court
NORMAN BUCKNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Buckner v. Commissioner
Docket No. 99844.
United States Board of Tax Appeals
43 B.T.A. 958; 1941 BTA LEXIS 1426;
March 14, 1941, Promulgated
Certificates of proof of claim issued by national bank receiver, held, not such certificates of indebtedness as to justify treating payment thereon as a sale or exchange. Revenue Act of 1936, sec. 117(f).
John C. Evans, Esq., and George L. Cassidy, Esq., for the petitioner.
Paul A. Sebastian, Esq., for the respondent.
OPPER
OPINION.
OPPER: Respondent's determination of a deficiency in…
2Cases cited1 opinion
- Buckner v. CommissionerUnited States Board of Tax Appeals · 1941