# Davis v. Commissioner

> United States Board of Tax Appeals · July 14, 1925 · 2 B.T.A. 359

URL: https://www.frixlaw.com/law-library/cases/4490697

## Case

- **Full name:** APPEAL OF I. M. DAVIS.
- **Court:** United States Board of Tax Appeals
- **Decided:** July 14, 1925
- **Citations:** 2 B.T.A. 359; 1925 BTA LEXIS 2445
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Graupner
- **Judges:** Phillips, Geatjpner, Graupner, Tkammell
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4490697

## Opinion text

*360 OPINION.
Graupner:
We think that the contention of the taxpayer is correct in that there would be no realized gain in the repossession of the property by the taxpayer until such time as the property might be disposed of. Appeal of Manomet Cranberry Co., 1 B. T. A. 706.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490697. Public record. Not legal advice.