United States Board of Tax Appeals September 15, 1926, Docket No. 5346. (Schaefer v. Commissioner)

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United States · · · 15-09-1926

lead-opinion

OPINION.

Littleton:

The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment for the Commissioner.

combined-opinion

APPEAL OF HENRY SCHAEFER. Schaefer v. Commissioner Docket No. 5346.

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