Case Name: Appeal of ANTOINETTE B. HELD, Executrix, Estate of WILLIAM D. HELD
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-01-21
Citations: 3 B.T.A. 408
Docket Number: Docket No. 1988
Parties: Appeal of ANTOINETTE B. HELD, Executrix, Estate of WILLIAM D. HELD.
Judges: Before Graupner, Trammell, and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 408–408

Head Matter:
Appeal of ANTOINETTE B. HELD, Executrix, Estate of WILLIAM D. HELD.
Docket No. 1988.
Submitted October 26, 1925.
Decided January 21, 1926.
W. Frank Gibbs, Esq., for the Commissioner.
Before Graupner, Trammell, and Phillips.

Opinion:
DECISION.
The determination of a deficiency in surtax of $1 is approved. The balance of the deficiency determined is disallowed.