Case: Appeal of IRVIN E. KRAMER
Abbreviation: Appeal of Kramer
Decision Date: 1926-09-15
Docket Number: Docket No. 3087
Citation: 4 B.T.A. 810
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 IRVIN E. KRAMER.
Judges: 
Pages: 810–810

Head Matter:
Appeal of IRVIN E. KRAMER.
Docket No. 3087.
Decided September 15, 1926.
R. II. Cost, O. P. A., for the petitioner.
A. Galder Machay, 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.