Ranney v. Commissioner
16 B.T.A. 1399, 1929 BTA LEXIS 2389
United States Board of Tax Appeals·Decided July 19, 1929·No. Docket No. 7931.·Published·Cited by 1 cases
Opinion
[1400] OPINION.
The issue raised by the petitioner herein has been considered by the Board in several proceedings heretofore heard, and the decisions therein have all been adverse to the theory contended for here. Harry E. Lutz, 2 B. T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al., 11 B. T. A. 524. Cf. Winthrop Ames, 1 B. T. A. 63. Upon authority of such decisions the determination of the Commissioner is approved.
Decision will he entered for the respondent.
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Ranney v. Commissioner, 16 B.T.A. 1399, 1929 BTA LEXIS 2389 (bta 1929).
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Ranney v. Commissioner
16 B.T.A. 1399 (Board of Tax Appeals, 1929)