Smith v. Commissioner
18 B.T.A. 289
CourtUnited States Board of Tax Appeals
DecidedNovember 19, 1929
DocketDocket No. 26113
StatusPublished
This text of 18 B.T.A. 289 (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, 18 B.T.A. 289 (bta 1929).
Opinion
[293]*293OPINION.
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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Bluebook (online)
18 B.T.A. 289, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-bta-1929.