Guaranty Trust Co. v. Commissioner
United States Board of Tax Appeals
The facts herein show that decedent was a resident of the United States within the meaning of section 301(a) of the Revenue Act of 1924, as amended by section 322 of the Revenue Act of 1926.
1Opinion of the Court
GUARANTY TRUST COMPANY, EXECUTOR, ESTATE OF ALBERT G. JEFFRESS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Guaranty Trust Co. v. Commissioner
Docket No. 39462.
United States Board of Tax Appeals
25 B.T.A. 507; 1932 BTA LEXIS 1516;
February 10, 1932, Promulgated
The facts herein show that decedent was a resident of the United States within the meaning of section 301(a) of the Revenue Act of 1924, as amended by section 322 of the Revenue Act of 1926.
H. H. Shelton, Esq., for the petitioner.
L. S. Pendleton, Esq., for the respondent.
TRAMMELL
This proceeding is for the redetermination of…
2Cases cited6 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Littauer v. CommissionerUnited States Board of Tax Appeals · 1931
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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