Case Name: Maud N. Wilson and Lillie N. McCusker, Executrices, Estate of Henry Temple Newell, Petitioners, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-03-02
Citations: 6 B.T.A. 378
Docket Number: Docket No. 21333
Parties: Maud N. Wilson and Lillie N. McCusker, Executrices, Estate of Henry Temple Newell, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 378–380

Head Matter:
Maud N. Wilson and Lillie N. McCusker, Executrices, Estate of Henry Temple Newell, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Docket No. 21333.
Promulgated March 2, 1927.
W. F. Gibbs, Esq., for the respondent.

Opinion:
OPINION.
Kobnee, G hair man:
The facts disclosed by this record are on all fours with those set out in the findings of fact in the case of Fanny Newman v. Commissioner, 6 B. T. A. 373, decided this day. The decision in that case is determinative of the issues here.
Motion denied}. Sixty days from date allowed for answer.