Case Name: Appeal of BERMINGHAM LUMBER CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-23
Citations: 1 B.T.A. 1201
Docket Number: Docket No. 2654
Parties: Appeal of BERMINGHAM LUMBER CO.
Judges: Before Graupner and Trammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1201–1202

Head Matter:
Appeal of BERMINGHAM LUMBER CO.
Docket No. 2654.
Submitted May 7, 1925;
decided May 23, 1925.
Walter W. Hammond, Esq., for the taxpayer.
W. Frank Gibbs, Esq., for the Commissioner.
Before Graupner and Trammell.

Opinion:
DECISION.
The deficiency determined by the Commissioner for the year 1920 is disallowed. The determination of the Commissioner for the years 1919 and 1922 is approved.