Case: Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent; Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Behrends v. Commissioner
Decision Date: 1927-03-15
Docket Number: Docket Nos. 8086, 8087
Citation: 6 B.T.A. 524
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent. Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 524–525

Head Matter:
Melvin Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent. Leopold Behrends, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 8086, 8087.
Promulgated March 15, 1927.
Lawrence Koenigsberger, Esq., for the petitioners.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
Teammell :
The decision on the question involved in these proceedings is governed by the Ap-peal of Charles Colip, 5 B. T. A. 123, and Appeal of C. A. Weaver, 5 B. T. A. 313.
Judgment will he entered for the respondent.