Case: Appeal of J. J. HAGGARTY
Abbreviation: Appeal of Haggarty
Decision Date: 1926-09-15
Docket Number: Docket No. 7512
Citation: 4 B.T.A. 806
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of J. J. HAGGARTY.
Judges: 
Pages: 806–806

Head Matter:
Appeal of J. J. HAGGARTY.
Docket No. 7512.
Decided September 15, 1926.
Frank G. Butts, Esq., for the petitioner.
A. Colder Maeltay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment for the Commissioner.