Case: Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent; Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Shannon v. Commissioner
Decision Date: 1930-04-21
Docket Number: Docket Nos. 31129, 31130
Citation: 19 B.T.A. 640
Volume: 19
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 640–641

Head Matter:
Herbert T. Shannon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Morton J. Luchs, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 31129, 31130.
Promulgated April 21, 1930.
Laurence Graves, Esq., for the petitioners.
O. J. Tall, Esq., for the respondent.

Opinion:
OPINION.
Black:
The facts in this proceeding and the question involved are identical with the facts and the question in the case of Charles Colip, 5 B. T. A. 123. On the authority of the decision in that case the issue must be resolved in favor of the respondent. See also H. M. McDowell, 16 B. T. A. 95, and the cases cited therein.
Judgment will be entered for the respondent.