Court Opinion

ID: 6884225
Source: CourtListenerOpinion
Date Created: 2022-07-23 21:23:51.114791+00
Date Added: 2024-06-11T16:05:40.233162
License: Public Domain

PER CURIAM.
The reasons given and the conclusions reached in the opinion of the Board of Tax Appeals1 are, in our opinion, correct. Petitioner’s contention that the Board abused its discretion in denying his motion for a rehearing is without merit.2 We therefore affirm its decision and approve its order.

 Chimchirian v. Commissioner of Internal Revenue, 42 B.T.A. 1437.

 Bankers’ Pocahontas Coal Co. v. Burnet, 287 U.S. 308, 313, 53 S.Ct. 150, 77 L.Ed. 325; Commissioner of Internal Revenue v. Sussman, 2 Cir., 102 F.2d 919, 923. Cf. Roerich v. Helvering, 73 App.D.C. 13, 15, 115 F.2d 39, 41.