Case Name: LAWRENCE SCHILLIG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-27
Citations: 4 B.T.A. 1076
Docket Number: Docket No. 5638
Parties: LAWRENCE SCHILLIG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 1076–1076

Head Matter:
LAWRENCE SCHILLIG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 5638.
Decided September 27, 1926.
Lawrence Sehillig, Esg., pro se.
A. Colder Mackay, Esq., for the respondent.

Opinion:
OPINION.
MoRRis:
In view of our decision in the Appeal of D. Cerruti, 4 B. T. A. 682, we are of the opinion that the determination of the Commissioner must be sustained.
Judgrmnt for the Commissioner.