Case Name: Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent; Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-04-21
Citations: 19 B.T.A. 640
Docket Number: Docket Nos. 31129, 31130
Parties: Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 19
Pages: 640–641

Head Matter:
Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 31129, 31130.
Promulgated April 21, 1930.
Laurence Graves, Esq., for the petitioners.
O. J. Tall, Esq., for the respondent.

Opinion:
OPINION.
Black:
The facts in this proceeding and the question involved are identical with the facts and the question in the case of Charles Colip, 5 B. T. A. 123. On the authority of the decision in that case the issue must be resolved in favor of the respondent. See also H. M. McDowell, 16 B. T. A. 95, and the cases cited therein.
Judgment will be entered for the respondent.