Case ID: bta_1/html/1114-01.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 CONFECTIONER’S MERCANTILE AGENCY.
    Docket No. 766.
    Submitted April 7, 1925;
    decided May 6, 1925.
    
      David, Berdon, Esq., for the taxpayer.
    
      James T. Dortch, Esq., for the Commissioner.
    Before James, Sternhagen, and Trttssell.
    The taxpayer is a New York corporation with principal offices at 438 Broadway, New York City. This appeal is from a deficiency in income and profits taxes for the year 1920 in the amount of $22,574.05. The Commissioner made a reexamination of the books of the taxpayer.
    As, a result of this reexamination the Commissioner, on April 7, 1925, filed with the Board a statement that no deficiency in tax exists for the year 1920.
    DECISION.
    The deficiency determined by the Commissioner is disallowed.