Case Name: Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-11-19
Citations: 18 B.T.A. 289
Docket Number: Docket No. 26113
Parties: Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 18
Pages: 289–293

Head Matter:
Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 26113.
Promulgated November 19, 1929.
Theodore B. Benson, Esq., for the petitioner.
Maxwell E. McDowell, Esq., and Frank B. Schlosser, Esq., for the respondent.

Opinion:
OPINION.
Maeqüette:
The facts and issues in this proceeding are identical with those in Gilbert B. Goff, 18 B. T. A. 283, and on the authority of that decision our judgment is in favor of the respondent.
Reviewed by the Board.
Judgment will be entered for the respondent.