Case: Appeal of W. S. HART
Abbreviation: Appeal of Hart
Decision Date: 1926-09-15
Docket Number: Docket No. 3233
Citation: 4 B.T.A. 825
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 W. S. HART.
Judges: 
Pages: 825–826

Head Matter:
Appeal of W. S. HART.
Docket No. 3233.
Decided September 15, 1926.
W. S. Hart pro se.
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.