Case Name: Appeal of ALBERT SHELBY LeVINO
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 807
Docket Number: Docket No. 6630
Parties: Appeal of ALBERT SHELBY LeVINO.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 807–808

Head Matter:
Appeal of ALBERT SHELBY LeVINO.
Docket No. 6630.
Decided September 15, 1926.
Ewell D. Moore, Esq., for the petitioner.
A. Calder Maehay, 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.