[DOWNLOAD] "Dobson v. Commissioner Internal Revenue" by Supreme Court of the United States " Book PDF Kindle ePub Free
eBook details
- Title: Dobson v. Commissioner Internal Revenue
- Author : Supreme Court of the United States
- Release Date : January 20, 1943
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
The taxpayer, Collins, in 1929 purchased 300 shares of stock of the National City Bank of New York which carried certain beneficial interests in stock of the National City Company. The latter company was the seller and the transaction occurred in Minnesota. In 1930 Collins sold 100 shares, sustaining a deductible loss of $41,600.80, which was claimed on his return for that year and allowed. In 1931 he sold another 100 shares, sustaining a deductible loss of $28,163.78, which was claimed in his return and allowed. The remaining 100 shares he retained. He regarded the purchases and sales as closed and completed transactions.
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