Case Name: Appeal of ESTATE OF JOSEPH ARNOLD, FRANK HICKMAN and S. E. POPE, Executors
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-09-30
Citations: 2 B.T.A. 759
Docket Number: Docket No. 2314
Parties: Appeal of ESTATE OF JOSEPH ARNOLD, FRANK HICKMAN and S. E. POPE, Executors.
Judges: Before Grattpner, Trammell, and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 759–761

Head Matter:
Appeal of ESTATE OF JOSEPH ARNOLD, FRANK HICKMAN and S. E. POPE, Executors.
Docket No. 2314.
Submitted June 8, 1925.
Decided September 30, 1925.
Frank I. Ford, Esq., for the taxpayer.
John D. Foley, Esq., for the Commissioner.
Before Grattpner, Trammell, and Phillips.

Opinion:
OPINION.
Graupner:
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.
ARundell not participating.