Case ID: bta_19/html/1251-01.html
Source: Caselaw Access Project
Author: {"author": "Arundell:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 36275.
    Promulgated May 29, 1930.
    
      Douglas D. Felix, Esq., for the petitioner.
    
      Maxwell E. McDowell, Esq., for the respondent.
   OPINION.

Arundell:

The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent’s determination.

Decision mil be entered for the respondent.