Case Name: Appeal of RUTH KERR, Executrix, Estate of ALEXANDER H. KERR
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 829
Docket Number: Docket No. 3673
Parties: Appeal of RUTH KERR, Executrix, Estate of ALEXANDER H. KERR.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 829–829

Head Matter:
Appeal of RUTH KERR, Executrix, Estate of ALEXANDER H. KERR.
Docket No. 3673.
Decided September 15, 1926.
Harry Schwartz, Esq., for the petitioner.
A. Gadder Maóhay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: 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.