Smith v. Commissioner , 6 B.T.A. 341 ( 1927 )

OPINION.

KokneR, Ohairman:

The facts here presented bring this case on all fours with those in Estate of Charles I. Hudson, 5 B. T. A. 711, and on the authority of the decision in that case we find that the respondent was in error here.

Judgment will he entered for the 'petitioners,