Case Name: George F. Herdling, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-04-22
Citations: 16 B.T.A. 100
Docket Number: Docket No. 26553
Parties: George F. Herdling, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 16
Pages: 100–101

Head Matter:
George F. Herdling, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 26553.
Promulgated April 22, 1929.
Henry Varay, Esq., for the petitioner.
O. J■ Tall, Esq., for the respondent.

Opinion:
OPINION.
MaRquette:
The facts in this proceeding and the question involved are identical with the facts and the question in the case of Edwin H. Gibb, 10 B. T. A. 1373. On the authority of the decision in that case the issue here must be resolved in favor of the respond ent. See, also, Charles Colip, 5 B. T. A. 123; F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425, and Melvin Behrends, 6 B. T. A. 524.
Judgment will he entered for the respondent.