Case Name: Appeal of FRANK J. PIMENTAL
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 827
Docket Number: Docket No. 3402
Parties: Appeal of FRANK J. PIMENTAL.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 827–828

Head Matter:
Appeal of FRANK J. PIMENTAL.
Docket No. 3402.
Decided September 15, 1926.
Philip G. Sheehy, Esq., for the petitioner.
A. Colder Machay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the first question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
It is alleged that the Commissioner erred in adding to the deficiency the amount of $270.73 as a delinquency penalty. No evidence has been submitted showing that this penalty was improperly asserted by the Commissioner.
Judgment for the Commissioner.