Case Name: W. N. Stokes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-06-16
Citations: 7 B.T.A. 375
Docket Number: Docket No. 251
Parties: W. N. Stokes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Phillips dissents.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 7
Pages: 375–377

Head Matter:
W. N. Stokes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 251.
Promulgated June 16, 1927.
Harry G. Weeks, Esq., for the petitioner.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
Love :
There are some of the items going into the list of expenditures, the aggregate amount of which the petitioner seeks to include as cost of the property, which clearly are not capital expenditures, for example, the taxes paid, which accrued subsequent to date of purchase by Stokes and Massie.
We have no evidence by which we may segregate those expense items from the capital expenditures, if any, and hence, for the want of such evidence,
Judgment will be entered for the respondent.
Phillips dissents.