Appeal of Estate Arnold
Cases that cite this one
1 later published case cites this decision.
- Arnold v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
This appeal is based upon the same transactions in stock as -were involved in the Appeals of W. G. Schroth and John G. Schroth, 2 B. T. A. 169. Those appeals were submitted on the pleadings. In the present appeal counsel stipulated the major facts and oral evidence was offered, but there is nothing in either the stipulation or the evidence to convince us that ive should modify our decision in the two appeals which have been decided.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.