# Stokes v. Commissioner > United States Board of Tax Appeals · June 16, 1927 · 7 B.T.A. 375 URL: https://www.frixlaw.com/law-library/cases/4500088 ## Case - **Full name:** W. N. STOKES, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 16, 1927 - **Citations:** 7 B.T.A. 375; 1927 BTA LEXIS 3194 - **Precedential status:** Published - **Opinion:** Opinion of the court by Love - **Judges:** Phillips, Love - **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/4500088 ## Opinion text *377 OPINION. Love : There are some of the items going into the list of expenditures, the aggregate amount of which the petitioner seeks to include as cost of the property, which clearly are not capital expenditures, for example, the taxes paid, which accrued subsequent to date of purchase by Stokes and Massie. We have no evidence by which we may segregate those expense items from the capital expenditures, if any, and hence, for the want of such evidence, Judgment will be entered for the respondent. Phillips dissents. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500088. Public record. Not legal advice.