Case Name: W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-07-19
Citations: 16 B.T.A. 1399
Docket Number: Docket No. 7931
Parties: W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 16
Pages: 1399–1400

Head Matter:
W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7931.
Promulgated July 19, 1929.
A. M. Dean, Esq.,- for the petitioner.
P. M. Clark, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
The issue raised by the petitioner herein has been considered by the Board in several proceedings heretofore heard, and the decisions therein have all been adverse to the theory contended for here. Harry E. Lutz, 2 B. T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al., 11 B. T. A. 524. Cf. Winthrop Ames, 1 B. T. A. 63. Upon authority of such decisions the determination of the Commissioner is approved.
Decision will he entered for the respondent.