Smith v. Commissioner
Smith v. Commissioner
18 B.T.A. 289
Opinion of the Court
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.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.