Case: Appeal of GUY R. KENNEDY
Abbreviation: Appeal of Kennedy
Decision Date: 1926-09-15
Docket Number: Docket No. 6068
Citation: 4 B.T.A. 823
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 GUY R. KENNEDY.
Judges: 
Pages: 823–824

Head Matter:
Appeal of GUY R. KENNEDY.
Docket No. 6068.
Decided September 15, 1926.
Guy R. Kennedy, Esq., pro se.
■ A. Gadder Maekay, 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 0ommissioner.