Case: Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Murphy v. Commissioner
Decision Date: 1928-05-25
Docket Number: Docket No. 13758
Citation: 12 B.T.A. 144
Volume: 12
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 144–145

Head Matter:
Charles J. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13758.
Promulgated May 25, 1928.
Jolvrh Enrietto, Esq., and Harry B. Sutter, Esq., for the petitioner.
T. M. Mather, Esq., for the respondent.

Opinion:
OPINION.
Morris:
We have this day promulgated our decision in the appeal of J. Raymond Murphy, 12 B. T. A. 142, heard and considered jointly with the instant case, and in view of our decision therein, based upon the same facts (except as to amounts) and circumstances, it is unnecessary for us to do more than sustain the findings of the respondent.
Judgment will he entered for the resfondent.