Case Name: Appeal of ISIDORE STEIN
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-25
Citations: 4 B.T.A. 1051
Docket Number: Docket No. 5313
Parties: Appeal of ISIDORE STEIN.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 1051–1051

Head Matter:
Appeal of ISIDORE STEIN.
Docket No. 5313.
Decided September 25, 1926.
Abraham Tumarojf, Esq., for the petitioner.
F. 0. Graves, Esq., for the Commissioner.

Opinion:
Marquette :
This appeal is from the determination of a deficiency m income tax for the year 1920 in the amount of $826.53.
FINDINGS OF FACT.
The petitioner is an individual residing at Brooklyn, N. Y. He filed an income-tax return for the year 1920 and reported a net income of $4,306.77. Upon audit of the return the Commissioner increased the net income reported therein by the amount of $6,140.80, representing the amount which the petitioner had deducted on account of an alleged opening inventory for the year 1920, and by the amount of $2,420, representing salary drawn by the petitioner and not reported in his return. At the hearing the petitioner failed to produce any competent evidence which would warrant a finding that the facts are other than as determined by the Commissioner.
Judgment for the Commissioner.