# Smith v. Commissioner

> United States Board of Tax Appeals · November 19, 1929 · 18 B.T.A. 289

URL: https://www.frixlaw.com/law-library/cases/4490004

## Case

- **Full name:** WILBURN SMITH, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 19, 1929
- **Citations:** 18 B.T.A. 289; 1929 BTA LEXIS 2091
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Maeqüette
- **Judges:** Maeqüette
- **Cited by:** 1 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/4490004

## Opinion text

*293 OPINION.
Maeqüette:
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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490004. Public record. Not legal advice.