Case Name: Appeal of ARTHUR SELLER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 811
Docket Number: Docket No. 6191
Parties: Appeal of ARTHUR SELLER.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 811–811

Head Matter:
Appeal of ARTHUR SELLER.
Docket No. 6191.
Decided September 15, 1926.
J. C. Altman, Esq., and Richard 8. Goldman, Esq., for the petitioner.
A. Galder MacJeay, 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.