Case: Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Estate of Rosenberg v. Commissioner
Decision Date: 1929-01-16
Docket Number: Docket No. 20668
Citation: 14 B.T.A. 1340
Volume: 14
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1340–1341

Head Matter:
Estate of Isidor Rosenberg, Edgar D. Rosenberg, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 20668.
Promulgated January 16, 1929.
Robert Littleton, Esq., for the petitioner.
A. M. Murray, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
The issue here is controlled by Talcott v. United States, 23 Fed. (2d) 897. Cf. also our decision in Mary Brent, Executrix, 6 B. T. A. 143 and Griffith Henshaw, Executor, 12 B. T. A. 1441.
Decision will be entered for respondent.