Case Name: Appeal of P. P. SWEETEN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-11-14
Citations: 3 B.T.A. 37
Docket Number: Docket No. 4331
Parties: Appeal of P. P. SWEETEN
Judges: Before Phillips and Trammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 37–37

Head Matter:
Appeal of P. P. SWEETEN
Docket No. 4331.
Submitted October 6, 1925.
Decided November 14, 1925.
P. J. Daly, G. P. A., for the taxpayer.
F. 0. Graves, Esq., for the Commissioner.
Before Phillips and Trammell.

Opinion:
DECISION.
The deficiency should be computed by adding the value of the merchandise withdrawn, $1,000, to the taxpayer's gross income for 1920. Final determination will be settled on 10 days' notice, under Bule 50.