Case Name: Appeal of HOUSEAL-SIMONS AGENCY, INC.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-01-16
Citations: 3 B.T.A. 370
Docket Number: Docket No. 3418
Parties: Appeal of HOUSEAL-SIMONS AGENCY, INC.
Judges: Before Sternhagen, Lansdon, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 370–372

Head Matter:
Appeal of HOUSEAL-SIMONS AGENCY, INC.
Docket No. 3418.
Submitted June 24, 1925.
Decided January 16, 1926.
Oscar W. Underwood, Jr., Esq., for the taxpayer.
J. Arthur Adams, Esq., for the Commissioner.
Before Sternhagen, Lansdon, and Love.

Opinion:
DECISION.
The determination of the Commissioner is approved.
On reference to the Board, Sternhagen, Lansdon, and Love dissent.