Case Name: Appeal of J. K. BOWMAN, J. W. BOWMAN, and H. H. BOWMAN, Copartners under the name of Bowman & Co.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-11-14
Citations: 1 B.T.A. 60
Docket Number: Docket No. 39
Parties: Appeal of J. K. BOWMAN, J. W. BOWMAN, and H. H. BOWMAN, Copartners under the name of Bowman & Co.
Judges: Before SteeNHAgeN, Trammell, and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 60–60

Head Matter:
Appeal of J. K. BOWMAN, J. W. BOWMAN, and H. H. BOWMAN, Copartners under the name of Bowman & Co.
Docket No. 39.
Submitted September 26, 1924;
decided November 14, 1924.
Paul G. Smith, Esq., for the taxpayers.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal .Revenue) for the Commissioner.
Before SteeNHAgeN, Trammell, and Teussell.

Opinion:
DECISION.
The Board determines that the deficiency, as determined by the Commissioner with respect to the income tax liability for the year 1919 of J. W. Bowman, H. H. Bowman, and J. K. Bowman, is allowed in part and disallowed in part, and that the deficiency as to J. W. Bowman is $1,479.93, as to H. H. Bowman is $964.62, and as to J. K. Bowman is $834.93.