Kerr v. Commissioner

4 B.T.A. 829, 1926 BTA LEXIS 2199
Procedural entryThis page is a short order in Kerr v. Commissioner. Read the opinion of the Court — 5 B.T.A. 1073
United States Board of Tax Appeals·Decided September 15, 1926·No. Docket No. 3673.·Published

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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Kerr v. Commissioner, 4 B.T.A. 829, 1926 BTA LEXIS 2199 (bta 1926).

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Related

United States v. Robbins
269 U.S. 315 (Supreme Court, 1926)
Appeal of Kerr
4 B.T.A. 829 (Board of Tax Appeals, 1926)