Case Name: Walter F. Austin, Trustee, Robert F. Austin Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-02-12
Citations: 18 B.T.A. 1098
Docket Number: Docket No. 46074
Parties: Walter F. Austin, Trustee, Robert F. Austin Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 18
Pages: 1098–1099

Head Matter:
Walter F. Austin, Trustee, Robert F. Austin Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent
Docket No. 46074.
Promulgated February 12, 1930.
Cornelius O. Beehman, Esq., for the petitioner.
F. B. /Shearer, Esq., for the respondent.

Opinion:
OPINION.
Mubdock:
This case is parallel to the case of Walter F. Austin, as Trustee of the Herbert T. Austin Trust, 18 B. T. A. 1096, decided this day, and as in that case, so here, we approve the action of the Commissioner.
Judgment will be entered for the respondent.