Case Name: Guy Fulton, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-04-17
Citations: 11 B.T.A. 641
Docket Number: Docket No. 9362
Parties: Guy Fulton, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 11
Pages: 641–642

Head Matter:
Guy Fulton, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9362.
Promulgated April 17, 1928.
William W. Hammond, Esq., and Robert N. Dedalcer, G. P. A., for %e petitioner.
W. Frank Gibbs, Esq., for the respondent.

Opinion:
OPINION.
Muedook :
In the decision of this case we will follow the rule laid down in H. B. Hill, 3 B. T. A. 761. See also H. C. Couch, 1 B. T. A. 103.
Judgment will he entered for the 'petitioner.