Case: Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Cavanaugh v. Commissioner
Decision Date: 1930-05-29
Docket Number: Docket No. 36275
Citation: 19 B.T.A. 1251
Volume: 19
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1251–1253

Head Matter:
Frank Cavanaugh, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 36275.
Promulgated May 29, 1930.
Douglas D. Felix, Esq., for the petitioner.
Maxwell E. McDowell, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent's determination.
Decision mil be entered for the respondent.