United States Board of Tax Appeals July 24, 1929, Docket No. 21180. (Illinois Smelting & Ref. Co. v. Commissioner)

ILLINOIS SMELTING & REFINING CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Illinois Smelting & Ref. Co. v. Commissioner Docket No. 21180. United States Board of Tax Appeals 16 B.T.A. 1410; 1929 BTA LEXIS 2383; July 24, 1929, Promulgated *2383 The petitioner held not to have been the owner of stock sold in 1922 and therefore not taxable with any profit thereon. O.