Case: Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Samuels v. Commissioner
Decision Date: 1928-04-03
Docket Number: Docket No. 13534
Citation: 11 B.T.A. 412
Volume: 11
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 412–412

Head Matter:
Oscar Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13534.
Promulgated April 3, 1928.
W. W. Spalding, Esq., for the petitioner.
J. F. Greaney, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The issue involved in this proceeding is governed by our decision in the Appeal of D. Cerruti, 4 B. T. A. 682.
Judgment will be entered for the respondent.