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HARTLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 602.

295 U.S. 216 (1935)

HARTLEY, EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 29, 1935.

Attorney(s) appearing for the Case

Mr. H.C. Fulton, with whom Messrs. H.B. Fryberger and E.L. Boyle were on the brief, for petitioner.

Mr. David E. Hudson, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. James W. Morris and A.F. Prescott were on the brief, for respondent.

MR. JUSTICE STONE delivered the opinion of the Court.

The Court of Appeals for the Eighth Circuit, 72 F.2d 352, affirmed a ruling of the Board of Tax Appeals, 27 B.T.A. 952, and held that under § 202 of the Revenue Act of 1921, c. 136, 42 Stat. 227, 229, and § 204 of the Revenue Act of 1924, c. 234, 43 Stat. 253, 258, the basis for computing gain or loss on the sale of property, and its depletion or depreciation, for purposes...

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