Belden v. Commissioner
United States Board of Tax Appeals
The petitioner did not sustain a deductible loss (1) upon the sale of real estate which he purchased and used for residential purposes, or (2) upon the sale of certain shares of stock where on the same day his wife repurchased the same number of shares of the same stock from the same broker at the same price with moneys furnished by the petitioner.
1Opinion of the Court
D. A. BELDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Belden v. Commissioner
Docket No. 73173.
United States Board of Tax Appeals
30 B.T.A. 601; 1934 BTA LEXIS 1300;
May 1, 1934, Promulgated
The petitioner did not sustain a deductible loss (1) upon the sale of real estate which he purchased and used for residential purposes, or (2) upon the sale of certain shares of stock where on the same day his wife repurchased the same number of shares of the same stock from the same broker at the same price with moneys furnished by the petitioner.
H. B. McCawley, Esq., for the petitioner.
B.…
2Cases cited1 opinion
- Belden v. CommissionerUnited States Board of Tax Appeals · 1934