Case Name: Appeal of ALLAN HARRIS
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 821
Docket Number: Docket No. 6924
Parties: Appeal of ALLAN HARRIS.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 821–821

Head Matter:
Appeal of ALLAN HARRIS.
Docket No. 6924.
Decided September 15, 1926.
Glaude I. Parker, Esq., and Frank G. Butts, Esq., for the petitioner.
A. Galder Maokay, 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.