Ostenberg v. Commissioner
United States Board of Tax Appeals
1. The basis for computing allowances for the depletion of certain mineral claims determined. 2. The petitioner, Ostenberg, held, to have been regularly engaged in a trade or business during the years 1921 to 1923, inclusive, within the meaning of section 204 of the Revenue Act of 1921, and to be entitled to the benefits of that section.
1Opinion of the Court
HARVEY H. OSTENBERG AND WILLIAM H. OSTENBERG, JR., ADMINISTRATORS, ESTATE OF W. H. OSTENBERG, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HENRY HAUBENS, EXECUTOR, ESTATE OF HERMAN REINBOLD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ostenberg v. Commissioner
Docket Nos. 19306, 34015, 11418.
United States Board of Tax Appeals
17 B.T.A. 738; 1929 BTA LEXIS 2256;
September 30, 1929, Promulgated
1. The basis for computing allowances for the depletion of certain mineral claims determined.
2. The petitioner, Ostenberg, held, to have been regularly engaged in a trade or…
2Cases cited1 opinion
- Ostenberg v. CommissionerUnited States Board of Tax Appeals · 1929