Case Name: Appeal of W. H. PORTERFIELD
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 809
Docket Number: Docket No. 7195
Parties: Appeal of W. H. PORTERFIELD.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 809–809

Head Matter:
Appeal of W. H. PORTERFIELD.
Docket No. 7195.
Decided September 15, 1926.
W. H. Porterfield pro se.
A. Galder 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 Commissioner.