United States Board of Tax Appeals, 1928

Samuels v. Commissioner

United States Board of Tax Appeals · Decided April 3, 1928 · Arundell

11 B.T.A. 412

Opinion of the Court

OPINION.

Arundell:

The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment will be entered for the respondent.

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