# Real Estate & Trust Co. v. Commissioner

> United States Board of Tax Appeals · July 29, 1927 · 7 B.T.A. 785

URL: https://www.frixlaw.com/law-library/cases/4500187

## Case

- **Full name:** REAL ESTATE & TRUST CO. OF PHILADELPHIA AND SAMUEL M. GAYLEY, EXECUTORS, ESTATE OF GEORGE W. MILLIKEN, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** July 29, 1927
- **Citations:** 7 B.T.A. 785; 1927 BTA LEXIS 3091
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon, Steenhagen, Green, 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/4500187

## Opinion text

*786 OPINION.
Lansdon :
We are of the opinion that the issue here is conclusively determined on principle by our decision in the Appeal of Howard K. Walter, 2 B. T. A. 453.
Judgment will l>e entered for the petitioner on 15 days’ notice, under Rule 50.
Considered by Lansdon, Steenhagen, GREen, and ARundell.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500187. Public record. Not legal advice.