United States Board of Tax Appeals, 1926

Appeal of Hart

United States Board of Tax Appeals · Decided September 15, 1926 · Littleton

4 B.T.A. 825

Opinion of the Court

*826OPINION.

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.