Appeal of Simmons

5 B.T.A. 132
United States Board of Tax Appeals·Decided October 20, 1926·No. Docket No. 10412·Published·Cited by 1 cases

Opinion

[133] OPINION.

Steenhagen :

The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.

Judgment will be entered for the Commissioner.

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Appeal of Simmons, 5 B.T.A. 132 (bta 1926).

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Related

Simmons v. Commissioner
5 B.T.A. 132 (Board of Tax Appeals, 1926)