Opinion

Field v. Commissioner

  • 26 B.T.A. 116
Court
United States Board of Tax Appeals
Filed
May 18, 1932
Status
Published
Author
Love
On the bench
Aeundell, Agree, Love, Smith, Sternhagen
Cited by
0 cases

The opinion

Love,

dissenting: I dissent from the prevailing opinion because the record fails to convince me that a man of Field’s known and recognized business experience and sagacity would invest in an enterprise of that kind the amount of capital which the record shows he put into the Caumsett Farm and expect it to prove a profitable investment from a financial standpoint. His ambitions and motives evidently were along other lines.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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