United States Board of Tax Appeals March 17, 1925, Docket No. 409. (Long v. Commissioner)

lead-opinion

*797OPINION.

Marquette :

The facts in this appeal arose out of the same transaction as in the Appeal of Bernard Long, 1 B. T. A. 792, and this appeal was submitted at the same time. For the reasons stated therein the determination of the. Commissioner must be approved.

combined-opinion

Appeal of ARTHUR LONG. Long v. Commissioner Docket No. 409. United States Board of Tax Appeals 1 B.