Appeal of Kerr

4 B.T.A. 829
United States Board of Tax Appeals·Decided September 15, 1926·No. Docket No. 3673·Published·Cited by 1 cases

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.

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Appeal of Kerr, 4 B.T.A. 829 (bta 1926).

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Related

Kerr v. Commissioner
4 B.T.A. 829 (Board of Tax Appeals, 1926)