Case: Edwin H. Gibb, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Gibb v. Commissioner
Decision Date: 1928-03-14
Docket Number: Docket No. 12311
Citation: 10 B.T.A. 1373
Volume: 10
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Edwin H. Gibb, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1373–1374

Head Matter:
Edwin H. Gibb, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 12311.
Promulgated March 14, 1928.
Henry Varay, C. P. A., and George R. Jaclcson, Esq., for the petitioner.
Clcurh Brown, Esq., for the respondent.

Opinion:
OPINION.
Littleton :
The facts in this proceeding and the question involved are the same as were before the Board in Charles Colip, 5 B. T. A. 123. In the Colip case, the Board approved the action of the Com missioner in declining to allow the 25 per cent reduction under Title XII of the Revenue Act of 1924. See also F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Weaver, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425; Melvin Behrends, 6 B. T. A. 524.
Judgment will be entered for the respondent.