Case Name: Frank H. Clark, Executor, Estate of M. K. McMullin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-06-06
Citations: 12 B.T.A. 425
Docket Number: Docket No. 8015
Parties: Frank H. Clark, Executor, Estate of M. K. McMullin, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 12
Pages: 425–429

Head Matter:
Frank H. Clark, Executor, Estate of M. K. McMullin, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 8015.
Promulgated June 6, 1928.
W. A. Seifert, Esq., and F. G. Miller, G. P. A., for the petitioner.
J. W. Fisher, Esq., for the respondent.

Opinion:
OPINION.
Murdock:
Prior decisions of this Board govern this case and we sustain the contentions of the petitioner. Elizabeth J. Bray, Administratrix, 4 B. T. A. 42; Charles J. Coulter, Jr., 6 B. T. A. 426; William G. Frank, Administrator, 6 B. T. A. 1071; Dorothy Payne Whitney Straight, Executrix, 7 B. T. A. 177; Walter R. McCarthy, Executor, 9 B. T. A. 525; E. S. Heller et al., Executors, 10 B. T. A. 53; and William K. Vanderbilt et al, Executors, 11 B. T. A. 291.
Judgment will be entered wider Rule 50.