¶2The deficiency should be computed on the basis of the value of 197 shares of the Pioneer Lumber & Creosoting Co.’s stock of $15,047.66. The determination is otherwise approved. Appeal of John K. Greenwood, 1 B. T. A. 291. Final determination will be settled on 15 days’ notice, under Rule 50.
3 B.T.A. 146
Chandler v. Commissioner
United States Board of Tax Appeals
Decided November 24, 1925
United States Board of Tax Appeals · decided 1925-11-24
Cited by 6 later decisions (1 by the Supreme Court) — most recently May 1958
Relies on Greenwood v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1925-11-24
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