Case ID: bta_1/html/0242-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Appeal of FITCHBURG STEAM ENGINE CO.
    Docket No. 433.
    Submitted December 10, 1924;
    decided December 23, 1924.
    
      Samuel Freedman, Esq., for the taxpayer.
    
      Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
    Before Ivins, Korneu, and Maequette.
    The taxpayer appealed from a deficiency in income and profits taxes found by the Commissioner against it for the fiscal year ended April 30, 1920.
    Counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $23.31, upon which the Board hereby makes the following
   DECISION.

The deficiency is determined to be $23.31 and the balance of the deficiency determined by the Commissioner is disallowed.