# Green v. Commissioner > United States Board of Tax Appeals · November 11, 1931 · 24 B.T.A. 719 URL: https://www.frixlaw.com/law-library/cases/4492241 ## Case - **Full name:** ROBERT D. GREEN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 11, 1931 - **Citations:** 24 B.T.A. 719; 1931 BTA LEXIS 1603 - **Precedential status:** Published - **Opinion:** Concurrence by Arundell - **Judges:** Marquette, Only, Smith, Goodrich, Arundell - **Cited by:** 3 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/4492241 ## Opinion text AruNdell, concurring: In my opinion the several transactions discussed in the Board’s report were all steps in carrying out one general plan and their effect should bo considered as a whole and not separately. So considered, they constitute a reorganization within the meaning of the Act, and, by reason of section 203 (b) (2), the exchange does not give rise to gain or loss. GoodRICh agrees with the foregoing. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492241. Public record. Not legal advice.