Case Name: Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-02-28
Citations: 6 B.T.A. 341
Docket Number: Docket No. 3098
Parties: Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 341–342

Head Matter:
Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Docket No. 3098
Promulgated February 28, 1927.
Leo. B. Kagan,, Esq., for the petitioners.
R. E. Copes, Esq., for the respondent.

Opinion:
OPINION.
KokneR, Ohairman:
The facts here presented bring this case on all fours with those in Estate of Charles I. Hudson, 5 B. T. A. 711, and on the authority of the decision in that case we find that the respondent was in error here.
Judgment will he entered for the 'petitioners,