Markle v. Commissioner
United States Board of Tax Appeals
1. GAIN OR LOSS. - Petitioners in 1920 disposed of all their stocks and bonds in two corporations and all their bonds in a third company for cash and bonds of a new corporation organized by the purchasers.
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1. GAIN OR LOSS. - Petitioners in 1920 disposed of all their stocks and bonds in two corporations and all their bonds in a third company for cash and bonds of a new corporation organized by the purchasers. The amount of gain resulting thereby is redetermined under paragraph (b) of section 202 of the Revenue Act of 1918. 2. GAIN OR LOSS. - Some of the petitioners inherited their securities prior and some subsequent to March 1, 1913, and some of the securities were owned by estates at the time disposed of in 1920. Held, that where such securities were acquired prior to March 1, 1913, the basis…
1Opinion of the Court
GEORGE B. MARKLE, JR. III, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JOHN MARKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ALVAN MARKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JOHN MARKLE, TRUSTEE, ESTATE OF GEORGE B. MARKLE, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ELIZABETH C. R. WYATT AND GIRARD TRUST CO., EXECUTORS OF THE WILL OF FRANCES A. ROBERTS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHARLES B. ADAMSON, TRUSTEE, EXTATE OF GEORGE B. MARKLE, II, PETITIONER, v. COMMISSIONER OF INTERNAL…
2Cases cited2 opinions
- Straight v. CommissionerUnited States Board of Tax Appeals · 1927
- Markle v. CommissionerUnited States Board of Tax Appeals · 1928