# Ortiz v. Commissioner > United States Board of Tax Appeals · June 21, 1940 · 42 B.T.A. 173 URL: https://www.frixlaw.com/law-library/cases/4498118 ## Case - **Full name:** ALICE DUPONT ORTIZ AND JULIEN ORTIZ, HUSBAND AND WIFE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 21, 1940 - **Citations:** 42 B.T.A. 173; 1940 BTA LEXIS 1040 - **Precedential status:** Published - **Opinion:** Concurrence by Mtjrdock - **Judges:** Mtjrdock, Arnold, Mellott - **Cited by:** 9 later opinions in the Frix Law Library ## Citator (automated) - **Red flag:** Reversed by Helvering v. Wilmington Trust Co., 124 F.2d 156 (1941). - Negative treatments: 1 - Distinguished by: 0 - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4498118 ## Opinion text MtjRdock, concurring: The petitioner’s brokerage accounts were combined in such a way that the sales involved in the first issue were not accounted for as short sales. Those sales were not made as short sales have to be made on the Exchange. It follows that they were not short sales. It is immaterial here that they were partially accounted for in an account called a short account. Mellott concurs in the above. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498118. Public record. Not legal advice.