Case Name: James S. Thompson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-05-29
Citations: 19 B.T.A. 1250
Docket Number: Docket No. 37569
Parties: James S. Thompson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 19
Pages: 1250–1251

Head Matter:
James S. Thompson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 37569.
Promulgated May 29, 1930.
Harry Goldstein, O. P. A., for the petitioner.
Maxwell E. McDowell, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent's determination.
Decision will be entered for the respondent.