Opinion

Gerstle v. Commissioner

33 B.T.A. 830
1935 BTA LEXIS 695

Court: United States Board of Tax Appeals
Filed: Dec 31, 1935
Status: Published
Author: Leech
On the bench: Turner, Leech, Aeundell, Trammell
Cited by: 5 cases

Distinguished

Distinguished by Calaf Collazo v. Secretary of Treasury, 76 P.R. 540 (1954)
The case of Gerstle v. Commissioner, 33 B.T.A. 830, cited by appellants is clearly distinguishable from the case at bar.
Supreme Court of Puerto RicoMay 24, 1954Read it

The opinion

Leech,

concurring, I concur in the result reached in the majority opinion on the second point, upon the ground, only, that the present record does not establish any basis for the building demolished.

Trammell concurs in the above.

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