United States Board of Tax Appeals, 1926

Appeals of Abell

United States Board of Tax Appeals · Decided April 23, 1926 · Geeen, Lansdon, Love, Stbknhacen, Sternhagen

4 B.T.A. 87

Cases that cite this one

2 later published cases cite this decision.

Fleming v. Commissioner (United States Board of Tax Appeals 1927)
Abell v. Commissioner (United States Board of Tax Appeals 1926)

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

*90OPINION.

SteRnhagen:

The issue upon which the determination of these appeals rests is the same in all respects as that decided by the Board in *91the Appeals of Louise P. V. Whitcomb et al., 4 B. T. A. 80, and, upon the authority of that decision, the Commissioner’s position in respect of the right of beneficiaries to take deductions for capital losses is sustained. The deficiencies of the present petitioners should therefore be computed in accordance with the rule announced in that decision.

Order of redetemnination will be entered on 15 days’ notice, under Rule 50.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.