Case Name: Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-05-29
Citations: 19 B.T.A. 1256
Docket Number: Docket No. 40721
Parties: Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 19
Pages: 1256–1258

Head Matter:
Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 40721.
Promulgated May 29, 1930.
Willis O. Garrett pro se.
Maxwell E. McDowell, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent's determination.
Decision will he entered for the respondent.