Case Name: Appeal of ARTHUR LONG
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-17
Citations: 1 B.T.A. 796
Docket Number: Docket No. 409
Parties: Appeal of ARTHUR LONG.
Judges: Before Ivins, KoeNer, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 796–797

Head Matter:
Appeal of ARTHUR LONG.
Docket No. 409.
Submitted February 10, 1925;
decided March 17, 1925.
Mark Eisner, Esq., for the taxpayer.
A. Codder Mackay, Esq., for the Commissioner.
Before Ivins, KoeNer, and Marquette.

Opinion:
OPINION.
Marquette :
The facts in this appeal arose out of the same transaction as in the Appeal of Bernard Long, 1 B. T. A. 792, and this appeal was submitted at the same time. For the reasons stated therein the determination of the. Commissioner must be approved.