Duggan v. Commissioner

JAMES DUGGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Duggan v. Commissioner

Docket No. 17208.

United States Board of Tax Appeals

21 B.T.A. 740; 1930 BTA LEXIS 1806;

December 16, 1930, Entered

MURDOCK

MEMORANDUM.

MURDOCK: On December 10, 1928, at a hearing in this case, the parties introduced their evidence and a time was fixed for filing briefs. Thereafter, briefs were filed, and on March 7, 1929, the Board heard oral argument of counsel. On April 9, 1929, counsel for the petitioner filed a paper suggesting to the Board the death of James Duggan, the petitioner. On January 6,…