Case Name: Appeal of GIBB INSTRUMENT CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-08
Citations: 1 B.T.A. 278
Docket Number: Docket No. 70
Parties: Appeal of GIBB INSTRUMENT CO.
Judges: Before LaNsdoN, Smith, and Teammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 278–278

Head Matter:
Appeal of GIBB INSTRUMENT CO.
Docket No. 70.
Submitted December 15, 1924;
decided January 8, 1925.
J. H. Amick, G. P. A., for the taxpayer.
B. A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before LaNsdoN, Smith, and Teammell.

Opinion:
DECISION.
The taxpayer has failed to present evidence to prove the allegations of its petition. The deficiency determined by the Commissioner is approved.