Case Name: Appeal of JACOB SAMUELS
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 826
Docket Number: Docket No. 8050
Parties: Appeal of JACOB SAMUELS.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 826–826

Head Matter:
Appeal of JACOB SAMUELS.
Docket No. 8050.
Decided September 15, 1926.
W. W. Spalding, Esq., for the petitioner.
A. Colder Machay, Esq., for the Commissioner.

Opinion:
OPINION.
Marquette
: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the Commissioner.