Case Name: Appeal of A. O. JOHNSON
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 819
Docket Number: Docket No. 1826
Parties: Appeal of A. O. JOHNSON.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 819–820

Head Matter:
Appeal of A. O. JOHNSON.
Docket No. 1826.
Decided September 15, 1926.
Lloyd M. Robbins, Esq., for the petitioner.
A. Calder Mackay, 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.