U.S. Supreme Court CROOKS v. HARRELSON, 282 U.S. 55 (1930)
[Page 282 U.S. 55, 63] We have not failed to note the decision of the Court of Claims in Steedman v. United States, 63 Ct. Cl. 226, as well as the decision of the Board of Tax Appeals in Bartlett v. Commissioner, 16 B. T. A. 811, 816, but, in so far as they conflict with the foregoing conclusions, they are disapproved. Judgment affirmed.
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