¶2The issues involved in these appeals are identical with that in the Appeal of Hugh R. Wilson, 3 B. T. A. 957. The deficiencies are in accord with the reasoning and authority of that case.
¶3Judgment for the Commissioner.
4 B.T.A. 303
United States Board of Tax Appeals
Decided July 21, 1926
United States Board of Tax Appeals · decided 1926-07-21
Cited by 1 later decisions — most recently October 1931
Relies on Wilson v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1926-07-21