McDowell v. Commissioner

Decided April 22, 1929

Cited by 2 later decisions — most recently April 1930

Good law ✅— No negative treatment on recordhow we know

Decided 1929-04-22

¶1OPINION.

MaRquette :

¶2The facts in this proceeding and the question involved are identical with the facts and the question in the case of Edwin H. Gibb, 10 B. T. A. 1373. On the authority of the decision in- that case the issue here must be resolved in favor of the respondent. See, also, Charles Colip, 5 B. T. A. 123; F. William Morf, 6 B. T. A. 309; Simon L. Steefel, 8 B. T. A. 1111; F. Maurice Griesheimer, 7 B. T. A. 1225; C. A. Wearner, 5 B. T. A. 313; Fred McJunkin, 6 B. T. A. 425, and Melvin Behrends, 6 B. T. A. 524.

¶3Judgment will be entered, for the respondent.