# Samuels v. Commissioner

> United States Board of Tax Appeals · April 3, 1928 · 11 B.T.A. 412

URL: https://www.frixlaw.com/law-library/cases/4488018

## Case

- **Full name:** OSCAR SAMUELS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** April 3, 1928
- **Citations:** 11 B.T.A. 412; 1928 BTA LEXIS 3820
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Arundell
- **Judges:** Arundell
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488018

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488018. Public record. Not legal advice.