# Conway v. Commissioner

> United States Board of Tax Appeals · December 19, 1927 · 9 B.T.A. 664

URL: https://www.frixlaw.com/law-library/cases/4500789

## Case

- **Full name:** ADRIAN C. CONWAY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** December 19, 1927
- **Citations:** 9 B.T.A. 664; 1927 BTA LEXIS 2537
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Fossan
- **Judges:** Phillips, Fossan, Maeqtjette
- **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/4500789

## Opinion text

*665 OPINION.
Van Fossan:
Under the decisions of the Supreme Court in United States v. Flannery, 268 U. S. 98 , and McCaughn v. Ludington, 268 U. S. 106 , the loss in this case is to be computed by deducting the sale price from the aggregate cost. So computed, the loss is $375.
Judgment will be entered on 15 days' notice, under Rule 50.
Considered by Maeqtjette and Phillips.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500789. Public record. Not legal advice.