Case Name: Appeal of Richard M. McCoy
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-10-27
Citations: 5 B.T.A. 223
Docket Number: Docket No. 3591
Parties: Appeal of Richard M. McCoy.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 223–223

Head Matter:
Appeal of Richard M. McCoy.
Docket No. 3591.
Decided October 27, 1926.
T. J-. Leahy, Esq., for the petitioner.
Ellis W. Manning, Esq., for the Commissioner.

Opinion:
OPINION.
Lansdon:
This taxpayer was subject to taxes on income received in 1919. Appeal of Leah Brunt, 5 B. T. A. 134. It appears, however, from certain admissions of the Commissioner, that a'redeter-mination of the deficiency will be required.
Judgment will be entered on 15 days' notice, under Rule 50.