Case Name: Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-04-03
Citations: 11 B.T.A. 412
Docket Number: Docket No. 13534
Parties: Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 11
Pages: 412–412

Head Matter:
Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13534.
Promulgated April 3, 1928.
W. W. Spalding, Esq., for the petitioner.
J. F. Greaney, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment will be entered for the respondent.