# Appeals of Abell

> United States Board of Tax Appeals · April 23, 1926 · 4 B.T.A. 87

URL: https://www.frixlaw.com/law-library/cases/6802168

## Case

- **Full name:** Appeals of ELIZABETH M. ABELL, ELIZABETH M. ABELL, WALTER W. ABELL, MARY ABELL MORGAN, and MARY ABELL MORGAN
- **Court:** United States Board of Tax Appeals
- **Decided:** April 23, 1926
- **Citations:** 4 B.T.A. 87
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Sternhagen
- **Judges:** Geeen, Lansdon, Love, Stbknhacen, Sternhagen
- **Cited by:** 2 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/6802168

## Opinion text

*90 OPINION.
SteRnhagen:
The issue upon which the determination of these appeals rests is the same in all respects as that decided by the Board in *91 the Appeals of Louise P. V. Whitcomb et al., 4 B. T. A. 80, and, upon the authority of that decision, the Commissioner’s position in respect of the right of beneficiaries to take deductions for capital losses is sustained. The deficiencies of the present petitioners should therefore be computed in accordance with the rule announced in that decision.
Order of redetemnination will be entered on 15 days’ notice, under Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6802168. Public record. Not legal advice.