Shannon v. Commissioner
19 B.T.A. 640, 1930 BTA LEXIS 2360
United States Board of Tax Appeals·Decided April 21, 1930·No. Docket Nos. 31129, 31130.·Published·Cited by 1 cases
Opinion
[641] OPINION.
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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Shannon v. Commissioner, 19 B.T.A. 640, 1930 BTA LEXIS 2360 (bta 1930).
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Shannon v. Commissioner
19 B.T.A. 640 (Board of Tax Appeals, 1930)