Case ID: bta_10/html/1373-01.html
Source: Caselaw Access Project
Author: {"author": "Littleton :", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Edwin H. Gibb, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 12311.
    Promulgated March 14, 1928.
    
      Henry Varay, C. P. A., and George R. Jaclcson, Esq., for the petitioner.
    
      Clcurh Brown, Esq., for the respondent.
   OPINION.

Littleton :

The facts in this proceeding and the question involved are the same as were before the Board in Charles Colip, 5 B. T. A. 123. In the Colip case, the Board approved the action of the Commissioner in declining to allow the 25 per cent reduction under Title XII of the Revenue Act of 1924. See also F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425; Melvin Behrends, 6 B. T. A. 524.

Judgment will be entered for the respondent.