Case Name: Appeal of JAMES S. MUIR
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-11-25
Citations: 3 B.T.A. 165
Docket Number: Docket No. 3648
Parties: Appeal of JAMES S. MUIR.
Judges: Before Smith, Littleton, and Tkossell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 165–166

Head Matter:
Appeal of JAMES S. MUIR.
Docket No. 3648.
Submitted October 27, 1925.
Decided November 25, 1925.
Harold H. Seaton, Esq., for the taxpayer.
L. O. Mitchell, Esq., for the Commissioner.
Before Smith, Littleton, and Tkossell.

Opinion:
DECISION.
The deficiency determined by the Commissioner is disallowed. Appeal of Richard T. Gillespie, 2 B. T. A. 1317.