Case Name: Plainfield Grain Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-12-01
Citations: 9 B.T.A. 446
Docket Number: Docket No. 1420
Parties: Plainfield Grain Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by TRussell, Smith, and Littleton.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 9
Pages: 446–447

Head Matter:
Plainfield Grain Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 1420.
Promulgated December 1, 1927.
W. H. Cryder, Esq., for the petitioner.
Thomas P. Dudley, Jr., Esq., for the respondent.

Opinion:
OPINION.
Lope:
It will be noted that the Commissioner assessed additional taxes in the amoimt of $4,403.75, and later rebated $178.77 of that amount, leaving a deficiency in the amount of $4,224.98.
The only error assigned was that the Commissioner refused to grant special assessment under section 328 of the Revenue Act of 1918. On that issue there was no evidence offered further than that found in paragraph 5 of the findings of fact, and those facts are not sufficient within themselves to entitle petitioner to special assessment. (See section 327 (d) (1).)
The deficiency for 1919 is redetermined in the amoimt of $4,£24-98. Judgment will he entered accordingly.
Considered by TRussell, Smith, and Littleton.