Case Name: Appeal of CONRAD SCHNEIDER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 817
Docket Number: Docket No. 5347
Parties: Appeal of CONRAD SCHNEIDER.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 817–817

Head Matter:
Appeal of CONRAD SCHNEIDER.
Docket No. 5347.
Decided September 15, 1926.
B. H. Cost, C. P. A., for the petitioner.
A. Colder Mackay, 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,