Case: Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Smith v. Commissioner
Decision Date: 1927-02-28
Docket Number: Docket No. 3098
Citation: 6 B.T.A. 341
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 341–342

Head Matter:
Harry A. Smith and Ethel G. Meinel, Executors, Estate of Edward Meinel, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Docket No. 3098
Promulgated February 28, 1927.
Leo. B. Kagan,, Esq., for the petitioners.
R. E. Copes, Esq., for the respondent.

Opinion:
OPINION.
KokneR, Ohairman:
The facts here presented bring this case on all fours with those in Estate of Charles I. Hudson, 5 B. T. A. 711, and on the authority of the decision in that case we find that the respondent was in error here.
Judgment will he entered for the 'petitioners,