Case Name: Appeal of HENRY STODDARD
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-11-20
Citations: 3 B.T.A. 79
Docket Number: Docket No. 3198
Parties: Appeal of HENRY STODDARD.
Judges: Before Gratjpner, Trammell and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 79–82

Head Matter:
Appeal of HENRY STODDARD.
Docket No. 3198.
Submitted September 25, 1925.
Decided November 20, 1925.
William B.Dana, Esq., for the taxpayer.
Ward Loveless, Esq., for the Commissioner.
Before Gratjpner, Trammell and Phillips.

Opinion:
DECISION.
The determination of the Commissioner is approved. Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.