Jewell v. Commissioner , 6 B.T.A. 1040 ( 1927 )

OPINION.

Trammell:

This case is governed by Farmers National Bank of Rome v. Commissioner, 6 B. T. A. 1036.

The deduction claimed for 1920 is accordingly disallowed.

Judgment will Toe entered on 15 days’ notice, wider Rule 50.