Case: Appeal of JAMES S. MUIR
Abbreviation: Appeal of Muir
Decision Date: 1925-11-25
Docket Number: Docket No. 3648
Citation: 3 B.T.A. 165
Volume: 3
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of JAMES S. MUIR.
Judges: Before Smith, Littleton, and Tkossell.
Pages: 165–166

Head Matter:
Appeal of JAMES S. MUIR.
Docket No. 3648.
Submitted October 27, 1925.
Decided November 25, 1925.
Harold H. Seaton, Esq., for the taxpayer.
L. O. Mitchell, Esq., for the Commissioner.
Before Smith, Littleton, and Tkossell.

Opinion:
DECISION.
The deficiency determined by the Commissioner is disallowed. Appeal of Richard T. Gillespie, 2 B. T. A. 1317.