Case: Appeal of ESTATE OF ERNST WENZEL, FRED D. DIESING, EXECUTOR
Abbreviation: Appeal of Estate of Wenzel
Decision Date: 1925-01-31
Docket Number: Docket No. 548
Citation: 1 B.T.A. 507
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of ESTATE OF ERNST WENZEL, FRED D. DIESING, EXECUTOR.
Judges: Before GraupNER, Littleton, and Smith.
Pages: 507–508

Head Matter:
Appeal of ESTATE OF ERNST WENZEL, FRED D. DIESING, EXECUTOR.
Docket No. 548.
Submitted January 22, 1925;
decided January 31, 1925.
Witó¿am J. Murray, O. P. A., for the taxpayer.
Robert 1. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before GraupNER, Littleton, and Smith.

Opinion:
DECISION.
The deficiency should be recomputed by reducing plumbing and electrical purchases within the year by the amount of $2,000, and by reducing the profit of $3,446.67 on the sale of property at 1011-13 Garfield Avenue, Detroit, Mich., to $2,446.67.
Final determination will be settled on consent or on seven days' notice in accordance with Bule 50.