# Eisner v. Commissioner > United States Board of Tax Appeals · September 15, 1926 · 4 B.T.A. 829 URL: https://www.frixlaw.com/law-library/cases/4497539 ## Case - **Full name:** NORMAN A. EISNER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** September 15, 1926 - **Citations:** 4 B.T.A. 829; 1926 BTA LEXIS 2200 - **Precedential status:** Published - **Opinion:** Opinion of the court by Artjndell - **Judges:** Artjndell - **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/4497539 ## Opinion text *830 OPINION. ARTjndell : The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. S. 315 , and by the ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for the Oom/missioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497539. Public record. Not legal advice.