Case Name: Appeal of MINNIE S. LEHN, Executrix, Estate of WILLIAM LEHN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 825
Docket Number: Docket No. 9472
Parties: Appeal of MINNIE S. LEHN, Executrix, Estate of WILLIAM LEHN.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 825–825

Head Matter:
Appeal of MINNIE S. LEHN, Executrix, Estate of WILLIAM LEHN.
Docket No. 9472.
Decided September 15, 1926.
M. L. McLaren, O. P. A., for tbe petitioner.
A. Galder Maclcay, Esq., for' the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the Conwnissioner.