Case: Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Smith v. Commissioner
Decision Date: 1929-11-19
Docket Number: Docket No. 26113
Citation: 18 B.T.A. 289
Volume: 18
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 289–293

Head Matter:
Wilburn Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 26113.
Promulgated November 19, 1929.
Theodore B. Benson, Esq., for the petitioner.
Maxwell E. McDowell, Esq., and Frank B. Schlosser, Esq., for the respondent.

Opinion:
OPINION.
Maeqüette:
The facts and issues in this proceeding are identical with those in Gilbert B. Goff, 18 B. T. A. 283, and on the authority of that decision our judgment is in favor of the respondent.
Reviewed by the Board.
Judgment will be entered for the respondent.