Case Name: Appeal of SIMON EPSTEIN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-30
Citations: 1 B.T.A. 447
Docket Number: Docket No. 774
Parties: Appeal of SIMON EPSTEIN.
Judges: Before Sternhagen, Trammell, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 447–448

Head Matter:
Appeal of SIMON EPSTEIN.
Docket No. 774.
Submitted January 22, 1925;
decided January 30, 1925.
Henry Brach, C. P. A., for the taxpayer.
Laurence Granes, Esq. (Nelson T. Hartson, Solicitor of Internal Bevenue) for the Commissioner.
Before Sternhagen, Trammell, and Trussell.

Opinion:
DECISION.
The Board determines that the deficiency for the year 1920 is $120.81.