Leflang v. Commissioner

Board of Tax Appeals

Leflang v. Commissioner

6 B.T.A. 4, 1927 BTA LEXIS 3627

United States Board of Tax Appeals·Decided February 1, 1927·No. Docket No. 7309.·Published·Cited by 1 cases

Opinion

[5] OPINION.

Love :

Assignments of error Nos. 1 and 2 having been abandoned by petitioner, those assignments and the questions raised by them are not here considered. The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.

We therefore sustain petitioner’s assignment of error No. 3. In all other respects the determination of the Commissioner is approved.

Jvdgment will be entered on 15 days' notice, under Rule 50.

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[5] OPINION.

Love :

Assignments of error Nos. 1 and 2 having been abandoned by petitioner, those assignments and the questions raised by them are not here considered. The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.

We therefore sustain petitioner’s assignment of error No. 3. In all other respects the determination of the Commissioner is approved.

Jvdgment will be entered on 15 days' notice, under Rule 50.

Leflang v. Commissioner, 6 B.T.A. 4, 1927 BTA LEXIS 3627 (bta 1927).

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Opinion

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