Opinion

D'Angelo v. Commissioner

4 B.T.A. 805
1926 BTA LEXIS 2162

Court: United States Board of Tax Appeals
Filed: Sep 15, 1926
Status: Published
Author: Littleton
On the bench: Littleton
Cited by: 0 cases
Authority: More cited than 10.7%

The opinion

*806 OPINION.

Littleton

: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment for the Commissioner.

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