United States Board of Tax Appeals January 31, 1925, Docket No. 461. (James v. Commissioner)

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United States · · · 31-01-1925

lead-opinion

opinion.

Sternhagen :

The taxpayer, although not denying that the entire transaction was profitable, contends that the profit should be spread so that each payment received upon the notes would be treated as including a pro rata share of the income.

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