Duggan v. Commissioner

*624OPINION.

Lansdon:

Preliminary to our consideration of the several issues presented by the record, we are called upon to determine the status of the appeal of Michael Duggan, Docket No. 17209, whose death *625is suggested by the attorneys for the appellants in their motion to dismiss, filed at the close of the hearing.

The record shows that Michael Duggan died on February 24,1928, nearly two years after his appeal to this Board had been perfected and before hearing or decision thereof, and also that the action is one which survives against his estate. The single duty imposed by law on the Board of…