Court Opinion

ID: 4589821
Source: CourtListenerOpinion
Date Created: 2020-11-20 19:02:18.55642+00
Date Added: 2024-06-11T07:50:21.357253
License: Public Domain

Appeal of FREDERICK H. BUTTS ESTATE.Butts v. CommissionerDocket No. 295.United States Board of Tax Appeals1 B.T.A. 415; 1925 BTA LEXIS 2938; January 28, 1925, decided Submitted January 8, 1925.  *2938 Clarence L. Newton, Esq., for the taxpayer.  J. A. Adams, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.  *415  Before IVINS, KORNER, and MARQUETTE.  The Commissioner found a deficiency in income taxes for the years 1919 to 1922, inclusive, from which appeal was taken.  By negotiation between counsel for the parties the issues were narrowed down to *416  the question of whether a certain item of $602.36 was repaid twice to the taxpayer, as contended by the Commissioner.  At the hearing the Commissioner produced certified photostat copies of refund checks showing that the said item had been repaid twice.  FINDINGS OF FACT.  The item of $602.36 in controversy was repaid by the Treasury Department to Frederick H. Butts on February 13, 1923, and again on March 3, 1923.  DECISION.  Final determination will be settled on consent or on seven days' notice, in accordance with Rule 50.