Legal Opinion

Green v. Commissioner

United States Board of Tax Appeals

Decided December 9, 1931No. Docket No. 19309Published

Under the facts shown, the action of the Commissioner of Internal Revenue, in holding that the trust estate derived a taxable profit of $114,590 from the sale of trust real estate in 1923, is sustained.

1Opinion of the Court

MOULTON GREEN, TRUSTEE OF THE HARRIET M. BRYANT TRUST ESTATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Green v. Commissioner

Docket No. 19309.

United States Board of Tax Appeals

24 B.T.A. 1121; 1931 BTA LEXIS 1535;

December 9, 1931, Promulgated

Under the facts shown, the action of the Commissioner of Internal Revenue, in holding that the trust estate derived a taxable profit of $114,590 from the sale of trust real estate in 1923, is sustained.

Bruce Barnett, Esq., for the petitioner.

F. B. Schlosser, Esq., for the respondent.

LANSDON

OPINION.

LANSDON: The controversy involved in this…

2Cases cited1 opinion

  1. Green v. CommissionerUnited States Board of Tax Appeals · 1931

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