Gibb v. Commissioner

Board of Tax Appeals

Gibb v. Commissioner

10 B.T.A. 1373, 1928 BTA LEXIS 3896

United States Board of Tax Appeals·Decided March 14, 1928·No. Docket No. 12311.·Published·Cited by 1 cases

Opinion

OPINION.

Littleton :

The facts in this proceeding and the question involved are the same as were before the Board in Charles Colip, 5 B. T. A. 123. In the Colip case, the Board approved the action of the Com[1374] missioner in declining to allow the 25 per cent reduction under Title XII of the Revenue Act of 1924. See also F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425; Melvin Behrends, 6 B. T. A. 524.

Judgment will be entered for the respondent.

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OPINION.

Littleton :

The facts in this proceeding and the question involved are the same as were before the Board in Charles Colip, 5 B. T. A. 123. In the Colip case, the Board approved the action of the Com[1374] missioner in declining to allow the 25 per cent reduction under Title XII of the Revenue Act of 1924. See also F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425; Melvin Behrends, 6 B. T. A. 524.

Judgment will be entered for the respondent.

Gibb v. Commissioner, 10 B.T.A. 1373, 1928 BTA LEXIS 3896 (bta 1928).

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Opinion

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