# Kaspare Cohn Co. v. Commissioner

> United States Board of Tax Appeals · March 11, 1937 · 35 B.T.A. 646

URL: https://www.frixlaw.com/law-library/cases/8308431

## Case

- **Full name:** Kaspare Cohn Company Limited (Formerly Rayben Limited) v. Commissioner of Internal Revenue, Respondent Kaspare Cohn, Incorporated v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** March 11, 1937
- **Citations:** 35 B.T.A. 646
- **Precedential status:** Published
- **Opinion:** Concurrence by Tuener
- **Judges:** Arundell, Leech, Mellott, Tuener
- **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/8308431

## Opinion text

TueneR,
concurring: I concur in the conclusion reached in the majority opinion that the gain realized upon the sale of the stock in question is taxable to the petitioner, but for a different reason. In my opinion the facts definitely show that the sale was made in the United States and under the circumstances it matters not whether it was made by Cohn, Inc., or by Rayben Limited.
Arundell agrees with the above.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308431. Public record. Not legal advice.