Case Name: Appeal of HUFF, ANDREWS & THOMAS
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-31
Citations: 1 B.T.A. 542
Docket Number: Docket No. 336
Parties: Appeal of HUFF, ANDREWS & THOMAS.
Judges: Before Ivins, Korner, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 542–544

Head Matter:
Appeal of HUFF, ANDREWS & THOMAS.
Docket No. 336.
Submitted December 20, 1924;
decided January 31, 1925.
James Hagerman, jr., and Franklin G. Parks, Esqs., for the taxpayer.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal He venue) for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
DECISION.
The determination of the Commissioner with respect to the additional taxes for the year 1918 is disapproved. No evidence having been presented by the taxpayer as to the claimed right to special relief under sections 327 and 328 of the Revenue Act of 1918 for the years 1918, 1919 and 1920, the petition is dismissed with respect thereto. The amount of the deficiency to be assessed for the year 1918 will be settled on consent or on ten days' notice under Rule 50.