Case ID: bta_11/html/0412-01.html
Source: Caselaw Access Project
Author: {"author": "Arundell:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 13534.
    Promulgated April 3, 1928.
    
      W. W. Spalding, Esq., for the petitioner.
    
      J. F. Greaney, Esq., for the respondent.
   OPINION.

Arundell:

The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment will be entered for the respondent.