Case Name: Appeal of ALEXANDER S. BROWNE
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-02-17
Citations: 3 B.T.A. 826
Docket Number: Docket No. 3881
Parties: Appeal of ALEXANDER S. BROWNE.
Judges: Before Graupner, Trammell, and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 826–827

Head Matter:
Appeal of ALEXANDER S. BROWNE.
Docket No. 3881.
Submitted November 3, 1925.
Decided February 17, 1926.
Allison L. H. Newton, Esq., for the taxpayer.
M. N. Fisher, Esq., for the Commissioner.
Before Graupner, Trammell, and Phillips.

Opinion:
DECISION.
The determination of the Commissioner is approved. See Mitchell v. Bowers, 9 Fed. (2d) 414; Appeal of Yale Kneeland, 1 B. T. A. 150.