Case Name: Appeal of JOSEPH W. FERGUSON
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-04-27
Citations: 1 B.T.A. 1055
Docket Number: Docket No. 1557
Parties: Appeal of JOSEPH W. FERGUSON.
Judges: Before James, Littleton, Smith, and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1055–1056

Head Matter:
Appeal of JOSEPH W. FERGUSON.
Docket No. 1557.
Submitted March 30, 1925;
decided April 27, 1925.
Robert A. Littleton, Esq., for the Commissioner.
Before James, Littleton, Smith, and Teussell.

Opinion:
DECISION.
The tax should be recomputed in accordance with the foregoing findings based on the allegations of the petition of the taxpayer and the answer of the Commissioner. The deficiency heretofore determined by the Commissioner with respect to the year 1918 is allowed, and the deficiency for the years 1919 and 1920 is allowed in part and disallowed in part. Final determination of the Board will be settled on fifteen days' notice under Rule 50.