Smith v. Commissioner
6 B.T.A. 341, 1927 BTA LEXIS 3535
Procedural entryThis page is a short order in Smith v. Commissioner. Read the opinion of the Court — 4 B.T.A. 385 →
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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Smith v. Commissioner, 6 B.T.A. 341, 1927 BTA LEXIS 3535 (bta 1927).
6 B.T.A. 341 (Smith v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Dyer v. Commissioner
5 B.T.A. 711 (Board of Tax Appeals, 1926)