Case Name: Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-05-25
Citations: 12 B.T.A. 144
Docket Number: Docket No. 13758
Parties: Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 12
Pages: 144–145

Head Matter:
Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13758.
Promulgated May 25, 1928.
Jolvrh Enrietto, Esq., and Harry B. Sutter, Esq., for the petitioner.
T. M. Mather, Esq., for the respondent.

Opinion:
OPINION.
Morris:
We have this day promulgated our decision in the appeal of J. Raymond Murphy, 12 B. T. A. 142, heard and considered jointly with the instant case, and in view of our decision therein, based upon the same facts (except as to amounts) and circumstances, it is unnecessary for us to do more than sustain the findings of the respondent.
Judgment will he entered for the resfondent.