Case: Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Garrett v. Commissioner
Decision Date: 1930-05-29
Docket Number: Docket No. 40721
Citation: 19 B.T.A. 1256
Volume: 19
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1256–1258

Head Matter:
Willis O. Garrett, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 40721.
Promulgated May 29, 1930.
Willis O. Garrett pro se.
Maxwell E. McDowell, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The question presented in this case is the same as that in Mrs. E. A. Giffin, 19 B. T. A. 1243, and in accordance with our decision in that case we affirm the respondent's determination.
Decision will he entered for the respondent.