Case Name: Appeal of DAVIDSON ORE MINING COMPANY
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-02-12
Citations: 1 B.T.A. 585
Docket Number: Docket No. 873
Parties: Appeal of DAVIDSON ORE MINING COMPANY.
Judges: Before James, Sternhagen, Trammell, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 585–585

Head Matter:
Appeal of DAVIDSON ORE MINING COMPANY.
Docket No. 873.
Submitted January 28, 1925;
decided February 12, 1925.
J. A. Albrecht, Esq., for the taxpayer.
George K. Bowden, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, Sternhagen, Trammell, and Trussell.

Opinion:
DECISION.
The Board finds that there is an overassessment in the sum of $1,860.67 for the years prior to 1919; that the deficiency for the year 1919 is $4,404.27, and that the net deficiency for all the years is $2,543.60. The deficiency originally asserted by the Commissioner is allowed in part and disallowed in part.