Case Name: Appeals of MARION H. KENNISH, BERTHA E. COPELAND, PERCIVAL W. COPELAND, W. R. KENNISH, and ARTHUR HIND
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-07-21
Citations: 4 B.T.A. 303
Docket Number: Docket Nos. 1630-1634
Parties: Appeals of MARION H. KENNISH, BERTHA E. COPELAND, PERCIVAL W. COPELAND, W. R. KENNISH, and ARTHUR HIND.
Judges: Before GRAupneR, Littleton, and Geeen.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 303–304

Head Matter:
Appeals of MARION H. KENNISH, BERTHA E. COPELAND, PERCIVAL W. COPELAND, W. R. KENNISH, and ARTHUR HIND.
Docket Nos. 1630-1634.
Decided July 21, 1926.
O. R. Dewey, Esg., for the petitioners.
Robert A. Littleton, Esg., for the .Commissioner.
Before GRAupneR, Littleton, and Geeen.
This decision was prepared during Mr. Graupnei^s term oí office,

Opinion:
OPINION.
GREen:
The issues involved in these appeals are identical with that in the Appeal of Hugh R. Wilson, 3 B. T. A. 957. The deficiencies are in accord with the reasoning and authority of that case.
Judgment for the Commissioner.