Case Name: Appeal of CLARENCE C. SMITH
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-07-29
Citations: 4 B.T.A. 514
Docket Number: Docket No. 3767
Parties: Appeal of CLARENCE C. SMITH.
Judges: Before Marquette, GreeN, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 514–516

Head Matter:
Appeal of CLARENCE C. SMITH.
Docket No. 3767.
Decided July 29, 1926.
Thomas 0. Marlar, Esq., and Harry J. Gerrity, Esq., for the petitioner.
George G. Witter, Esq., for the Commissioner.
Before Marquette, GreeN, and Love.

Opinion:
OPINION.
Marquette
: The facts in this appeal are identical with the facts in the Appeal of John B. Nordholt, decided this day, ante, 509, and for the reasons set forth in the opinion in that appeal, the penalty involved herein should be reduced to 25 per cent of the tax. In all other respects the determination of the Commissioner is approved.
Order of redetermination will be entered on 15 days' notice, wider Rule 50.