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Appeal of Stoddard

Court: United States Board of Tax Appeals
Date filed: 1925-11-20
Citations: 3 B.T.A. 79
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*82DECISION.

The determination of the Commissioner is approved. Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.

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