Case Name: HUBERT C. WYCKOFF, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 830
Docket Number: Docket No. 6357
Parties: HUBERT C. WYCKOFF, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 830–831

Head Matter:
HUBERT C. WYCKOFF, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 6357.
Decided September 15, 1926.
Hubert G. Wyckojf, Esq., pro se.
A. Galder Maehay, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. S. 315, and by the, ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for Che Commissioner.