Case: James Neill, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Neill v. Commissioner
Decision Date: 1927-09-26
Docket Number: Docket No. 9290
Citation: 8 B.T.A. 299
Volume: 8
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: James Neill, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by MaRQuette, Milliken, and Phillips.
Pages: 299–299

Head Matter:
James Neill, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9290.
Promulgated September 26, 1927.
D. 'Webster Egan, Esq., for the petitioner.
Brice Toole, Esq., for the respondent.

Opinion:
OPINION.
Van Fossan :
This case is controlled by our decision in Appeal of Estate of George W. Randall, 4 B. T. A. 679. See also Louis Gassner v. Commissioner, 4 B. T. A. 1071.
Judgment will be entered on 15 days' notice, under Rude 50.
Considered by MaRQuette, Milliken, and Phillips.