Smith v. Commissioner
18 B.T.A. 289, 1929 BTA LEXIS 2091
United States Board of Tax Appeals·Decided November 19, 1929·No. Docket No. 26113.·Published·Cited by 2 cases
Opinion
[293] OPINION.
The facts and issues in this proceeding are identical with those in Gilbert B. Goff, 18 B. T. A. 283, and on the authority of that decision our judgment is in favor of the respondent.
Reviewed by the Board.
Judgment will be entered for the respondent.
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Smith v. Commissioner, 18 B.T.A. 289, 1929 BTA LEXIS 2091 (bta 1929).
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Smith v. Commissioner
18 B.T.A. 289 (Board of Tax Appeals, 1929)