Case Name: NORMAN A. EISNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 829
Docket Number: Docket No. 6028
Parties: NORMAN A. EISNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 829–830

Head Matter:
NORMAN A. EISNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 6028.
Decided September 15, 1926.
Norman A. Eisner pro se.
A. Colder Maehay, Esq., for the respondent.

Opinion:
OPINION.
ARTjndell
: The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. S. 315, and by the ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the Oom/missioner.