Case Name: Appeal of JOANNA LOVETT, Executrix of the Estate of THOMAS J. LOVETT, Deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-12-01
Citations: 3 B.T.A. 192
Docket Number: Docket No. 2940
Parties: Appeal of JOANNA LOVETT, Executrix of the Estate of THOMAS J. LOVETT, Deceased.
Judges: Before James, Littleton, Smith, and Tkussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 192–192

Head Matter:
Appeal of JOANNA LOVETT, Executrix of the Estate of THOMAS J. LOVETT, Deceased.
Docket No. 2940.
Submitted July 1, 1925.
Decided December 1, 1925.
B. G. Simpich, Esq., for the Commissioner.
Before James, Littleton, Smith, and Tkussell.

Opinion:
DECISION.
The deficiency determined by the Commissioner is disallowed. Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97; Appeal of Edgar Munson, 3 B. T. A. 185.