Smith v. Commissioner
6 B.T.A. 341, 1927 BTA LEXIS 3535
CourtUnited States Board of Tax Appeals
DecidedFebruary 28, 1927
DocketDocket No. 3098.
StatusPublished
This text of 6 B.T.A. 341 (Smith 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
Smith v. Commissioner, 6 B.T.A. 341, 1927 BTA LEXIS 3535 (bta 1927).
Opinion
[342]*342OPINION.
The facts here presented bring this case on all fours with those in Estate of Charles I. Hudson, 5 B. T. A. 711, and on the authority of the decision in that case we find that the respondent was in error here.
Judgment will he entered for the 'petitioners,
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Related
Dyer v. Commissioner
5 B.T.A. 711 (Board of Tax Appeals, 1926)
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Bluebook (online)
6 B.T.A. 341, 1927 BTA LEXIS 3535, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-bta-1927.