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United States Board of Tax Appeals, 1926

Appeal of Porterfield

Appeal of Porterfield
United States Board of Tax Appeals · Decided September 15, 1926 · Littleton
4 B.T.A. 809
Appeal of Porterfield

Opinion of the Court

OPINION.

Littleton:

The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment for the Commissioner.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.