Case: W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Ranney v. Commissioner
Decision Date: 1929-07-19
Docket Number: Docket No. 7931
Citation: 16 B.T.A. 1399
Volume: 16
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1399–1400

Head Matter:
W. R. Ranney, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7931.
Promulgated July 19, 1929.
A. M. Dean, Esq.,- for the petitioner.
P. M. Clark, Esq., for the respondent.

Opinion:
OPINION.
Lansdon :
The issue raised by the petitioner herein has been considered by the Board in several proceedings heretofore heard, and the decisions therein have all been adverse to the theory contended for here. Harry E. Lutz, 2 B. T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al., 11 B. T. A. 524. Cf. Winthrop Ames, 1 B. T. A. 63. Upon authority of such decisions the determination of the Commissioner is approved.
Decision will he entered for the respondent.