Tax
Frank H. Clark, Executor, Estate of M. K. McMullin, Petitioner, v. Commissioner of Internal Revenue, Respondent
12 B.T.A. 425·United States Board of Tax Appeals·1928
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Opinion
Frank H. Clark, Executor, Estate of M. K. McMullin, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 8015.
Promulgated June 6, 1928.
W. A. Seifert, Esq., and F. G. Miller, G. P. A., for the petitioner.
J. W. Fisher, Esq., for the respondent.
[MAJORITY — Murdock:]
OPINION.
Murdock:
Prior decisions of this Board govern this case and we sustain the contentions of the petitioner. Elizabeth J. Bray, Administratrix, 4 B. T. A. 42; Charles J. Coulter, Jr., 6 B. T. A. 426; William G. Frank, Administrator, 6 B. T. A. 1071; Dorothy Payne Whitney Straight, Executrix, 7 B. T. A. 177; Walter R. McCarthy, Executor, 9 B. T. A. 525; E. S. Heller et al., Executors, 10 B. T. A. 53; and William K. Vanderbilt et al, Executors, 11 B. T. A. 291.
Judgment will be entered wider Rule 50.