Gilbert v. Commissioner
United States Board of Tax Appeals
Certain stocks held to be "capital assets" within the meaning of sections 206 and 208 of the Revenue Acts of 1921 and 1924, respectively.
1Opinion of the Court
CLINTON GILBERT, JR., EXECUTOR, ESTATE OF CLINTON GILBERT, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gilbert v. Commissioner
Docket No. 21416.
United States Board of Tax Appeals
20 B.T.A. 765; 1930 BTA LEXIS 2037;
September 11, 1930, Promulgated
Certain stocks held to be "capital assets" within the meaning of sections 206 and 208 of the Revenue Acts of 1921 and 1924, respectively.
Henry Mannix, Esq., for the petitioner.
Frederick K. Slanker, Esq., and R. W. Wilson, Esq., for the respondent.
MORRIS
Petitioner brings this proceeding to redetermine the deficiencies in income tax of…
2Cases cited1 opinion
- Gilbert v. CommissionerUnited States Board of Tax Appeals · 1930