Case Name: Appeal of GUY R. KENNEDY
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 823
Docket Number: Docket No. 6068
Parties: Appeal of GUY R. KENNEDY.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 823–824

Head Matter:
Appeal of GUY R. KENNEDY.
Docket No. 6068.
Decided September 15, 1926.
Guy R. Kennedy, Esq., pro se.
■ A. Gadder Maekay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the 0ommissioner.