Case: Appeal of CURTIS HILLYER
Abbreviation: Appeal of Hillyer
Decision Date: 1926-09-15
Docket Number: Docket No. 9569
Citation: 4 B.T.A. 824
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of CURTIS HILLYER.
Judges: 
Pages: 824–824

Head Matter:
Appeal of CURTIS HILLYER.
Docket No. 9569.
Decided September 15, 1926.
J. A. Isaacson, Esq., for the petitioner.
A. Colder Maclcay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the Commissioner.