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Shannon v. Commissioner

19 B.T.A. 640, 1930 BTA LEXIS 2360
CourtUnited States Board of Tax Appeals
DecidedApril 21, 1930
DocketDocket Nos. 31129, 31130.
StatusPublished
Cited by1 cases

This text of 19 B.T.A. 640 (Shannon v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Shannon v. Commissioner, 19 B.T.A. 640, 1930 BTA LEXIS 2360 (bta 1930).

Opinion

[641]*641OPINION.

Black:

The facts in this proceeding and the question involved are identical with the facts and the question in the case of Charles Colip, 5 B. T. A. 123. On the authority of the decision in that case the issue must be resolved in favor of the respondent. See also H. M. McDowell, 16 B. T. A. 95, and the cases cited therein.

Judgment will be entered for the respondent.

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Related

Shannon v. Commissioner
19 B.T.A. 640 (Board of Tax Appeals, 1930)

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Bluebook (online)
19 B.T.A. 640, 1930 BTA LEXIS 2360, Counsel Stack Legal Research, https://law.counselstack.com/opinion/shannon-v-commissioner-bta-1930.