Case Name: Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent; Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-03-15
Citations: 6 B.T.A. 524
Docket Number: Docket Nos. 8086, 8087
Parties: Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent. Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 524–525

Head Matter:
Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent. Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 8086, 8087.
Promulgated March 15, 1927.
Lawrence Koenigsberger, Esq., for the petitioners.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
Teammell :
The decision on the question involved in these proceedings is governed by the Ap-peal of Charles Colip, 5 B. T. A. 123, and Appeal of C. A. Weaver, 5 B. T. A. 313.
Judgment will he entered for the respondent.