Bingham v. Commissioner
United States Board of Tax Appeals
1. Where the allegations of a petition are admitted in the answer, and where nevertheless, petitioner introduces evidence for the purpose of proving such allegations, held, that where the evidence does not contradict the allegations but supports them, the Board should accept the composite picture resulting from both, but where the evidence contradicts the allegations, the evidence should be accepted. 2. Certain items of property of a decedent, held to have been received in…
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1. Where the allegations of a petition are admitted in the answer, and where nevertheless, petitioner introduces evidence for the purpose of proving such allegations, held, that where the evidence does not contradict the allegations but supports them, the Board should accept the composite picture resulting from both, but where the evidence contradicts the allegations, the evidence should be accepted. 2. Certain items of property of a decedent, held to have been received in exchange for property of a prior decedent under section 403(a)(2) of the Revenue Act of 1921. 3. Seaboard National Bank,…
1Opinion of the Court
ARTHUR W. BINGHAM, EXECUTOR OF THE WILL OF CAROLINE MATHER JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bingham v. Commissioner
Docket No. 20303.
United States Board of Tax Appeals
15 B.T.A. 1001; 1929 BTA LEXIS 2750;
March 21, 1929, Promulgated
1. Where the allegations of a petition are admitted in the answer, and where nevertheless, petitioner introduces evidence for the purpose of proving such allegations, held, that where the evidence does not contradict the allegations but supports them, the Board should accept the composite picture resulting from both, but where the…
2Cases cited2 opinions
- Bingham v. CommissionerUnited States Board of Tax Appeals · 1929
- Seaboard Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1928