¶2The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.
¶3Judgment will be entered for the Gom/missioner.
5 B.T.A. 129
United States Board of Tax Appeals
Decided October 20, 1926
United States Board of Tax Appeals · decided 1926-10-20
Relies on Colip v. Commissioner
Decided 1926-10-20