Case Name: Frank Cavanaugh, 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. 1251
Docket Number: Docket No. 36275
Parties: Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 19
Pages: 1251–1253

Head Matter:
Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 36275.
Promulgated May 29, 1930.
Douglas D. Felix, Esq., for the petitioner.
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 mil be entered for the respondent.