Case Name: Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-01-16
Citations: 14 B.T.A. 1340
Docket Number: Docket No. 20668
Parties: Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 14
Pages: 1340–1341

Head Matter:
Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 20668.
Promulgated January 16, 1929.
Robert Littleton, Esq., for the petitioner.
A. M. Murray, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
The issue here is controlled by Talcott v. United States, 23 Fed. (2d) 897. Cf. also our decision in Mary Brent, Executrix, 6 B. T. A. 143 and Griffith Henshaw, Executor, 12 B. T. A. 1441.
Decision will be entered for respondent.