Case Name: Appeal of FITCHBURG STEAM ENGINE CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-23
Citations: 1 B.T.A. 242
Docket Number: Docket No. 433
Parties: Appeal of FITCHBURG STEAM ENGINE CO.
Judges: Before Ivins, Korneu, and Maequette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 242–242

Head Matter:
Appeal of FITCHBURG STEAM ENGINE CO.
Docket No. 433.
Submitted December 10, 1924;
decided December 23, 1924.
Samuel Freedman, Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Korneu, and Maequette.

Opinion:
DECISION.
The deficiency is determined to be $23.31 and the balance of the deficiency determined by the Commissioner is disallowed.