# Herdling v. Commissioner

> United States Board of Tax Appeals · April 22, 1929 · 16 B.T.A. 100

URL: https://www.frixlaw.com/law-library/cases/4489330

## Case

- **Full name:** GEORGE F. HERDLING, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** April 22, 1929
- **Citations:** 16 B.T.A. 100; 1929 BTA LEXIS 2642
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Marquette
- **Judges:** Marquette
- **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/4489330

## Opinion text

OPINION.
MaRquette:
The facts in this proceeding and the question involved are identical with the facts and the question in the case of Edwin H. Gibb, 10 B. T. A. 1373. On the authority of the decision in that case the issue here must be resolved in favor of the respond *101 ent. See, also, Charles Colip, 5 B. T. A. 123; F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425, and Melvin Behrends, 6 B. T. A. 524.
Judgment will he entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489330. Public record. Not legal advice.