Bramer v. Commissioner
Bramer v. Commissioner
161 F.2d 185
(Federal Reporter, Second Series)
Bramer v. Commissioner
Opinion of the Court
The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.