Case Name: Real Estate & Trust Co. of Philadelphia and Samuel M. Gayley, Executors, Estate of George W. Milliken, Petitioners, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-07-29
Citations: 7 B.T.A. 785
Docket Number: Docket No. 10123
Parties: Real Estate & Trust Co. of Philadelphia and Samuel M. Gayley, Executors, Estate of George W. Milliken, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Lansdon, Steenhagen, GREen, and ARundell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 7
Pages: 785–786

Head Matter:
Real Estate & Trust Co. of Philadelphia and Samuel M. Gayley, Executors, Estate of George W. Milliken, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10123.
Promulgated July 29, 1927.
Howard Burtt, Esq., for the petitioners.
R. E. Copes, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
We are of the opinion that the issue here is conclusively determined on principle by our decision in the Appeal of Howard K. Walter, 2 B. T. A. 453.
Judgment will l>e entered for the petitioner on 15 days' notice, under Rule 50.
Considered by Lansdon, Steenhagen, GREen, and ARundell.