Case Name: Howard N. Eavenson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-07-15
Citations: 20 B.T.A. 238
Docket Number: Docket Nos. 24754, 32851
Parties: Howard N. Eavenson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Sea well dissents.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 20
Pages: 238–241

Head Matter:
Howard N. Eavenson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 24754, 32851.
Promulgated July 15, 1930.
W. W. Booth, Esq., and W. A; Seifert, Esq., for the petitioner.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
Murdock:
The issue in this case is not materially different from (hat presented in the case of Charles W. Dahlinger, 20 B. T. A. 176, and in accordance with our decision in that case, we hold that the sale of the petitioner's stock in the Central Pocahontas Coal Co. was not pppsupimated after Deceinber 31, 1921, and the profits fherefropi were not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.
Judgment will he entered for the respondent.
Sea well dissents.