United States Board of Tax Appeals, 1926

Appeal of Simmons

United States Board of Tax Appeals · Decided October 20, 1926 · Steenhagen

5 B.T.A. 132

Opinion of the Court

*133OPINION.

Steenhagen :

The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.

Judgment will be entered for the Commissioner.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.