# Walz v. Commissioner

> United States Board of Tax Appeals · September 30, 1926 · 4 B.T.A. 1202

URL: https://www.frixlaw.com/law-library/cases/4497272

## Case

- **Full name:** APPEAL OF LOUIS WALZ.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 30, 1926
- **Citations:** 4 B.T.A. 1202; 1926 BTA LEXIS 2006
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Moeris
- **Judges:** Moeris
- **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/4497272

## Opinion text

OPINION.
Moeris :
The taxpayer contends that the common stock of the Pure Oil Co. had a fair market value of $22.50 a share on March 1, 1913. He offered no evidence to support that value but called our attention to the decision of the United States District Court for the Western District of Pennsylvania in the case of Phillips v. United States, 12 Fed. (2d) 598, in which the court found that the March 1, 1913, value of that stock was $22.50 a share, He contends that that *1203 decision renders the question of value of the Pure Oil Co. stock res adjudicata.
The same question was raised and decided adversely to the taxpayer in the Appeal of Charles L. Suhr, 4 B. T. A. 1198, and for the reasons therein given we render
Judgment for the Commissioner.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497272. Public record. Not legal advice.