Case Name: E. M. F. Leflang, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-02-01
Citations: 6 B.T.A. 4
Docket Number: Docket No. 7309
Parties: E. M. F. Leflang, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 4–5

Head Matter:
E. M. F. Leflang, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7309.
Promulgated February 1, 1927.
Andrew T. Smith, .Esq., Virgil Y. Moore, Esq., and Letois E. Barnes, Esq., for the petitioner.
L. C. Mitchell, Esq., for the respondent.

Opinion:
OPINION.
Love :
Assignments of error Nos. 1 and 2 having been abandoned by petitioner, those assignments and the questions raised by them are not here considered. The facts in the instant case place it within the purview of the Board's decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.
We therefore sustain petitioner's assignment of error No. 3. In all other respects the determination of the Commissioner is approved.
Jvdgment will be entered on 15 days' notice, under Rule 50.