Case: Appeal of ELIZABETH W. DRIVER, Executrix, Estate of PHILIP DRIVER
Abbreviation: Appeal of Driver
Decision Date: 1926-09-15
Docket Number: Docket No. 3949
Citation: 4 B.T.A. 803
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 ELIZABETH W. DRIVER, Executrix, Estate of PHILIP DRIVER.
Judges: 
Pages: 803–803

Head Matter:
Appeal of ELIZABETH W. DRIVER, Executrix, Estate of PHILIP DRIVER.
Docket No. 3949.
Decided September 15, 1926.
Elizabeth W. Driver for the petitioner.
A. Colder 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.