Case ID: bta_18/html/0289-01.html
Source: Caselaw Access Project
Author: {"author": "Maeqüette:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 26113.
    Promulgated November 19, 1929.
    
      Theodore B. Benson, Esq., for the petitioner.
    
      Maxwell E. McDowell, Esq., and Frank B. Schlosser, Esq., for the respondent.
   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.