Case: Appeal of GIBB INSTRUMENT CO.
Abbreviation: Appeal of Gibb Instrument Co.
Decision Date: 1925-01-08
Docket Number: Docket No. 70
Citation: 1 B.T.A. 278
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 GIBB INSTRUMENT CO.
Judges: Before LaNsdoN, Smith, and Teammell.
Pages: 278–278

Head Matter:
Appeal of GIBB INSTRUMENT CO.
Docket No. 70.
Submitted December 15, 1924;
decided January 8, 1925.
J. H. Amick, G. P. A., for the taxpayer.
B. A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before LaNsdoN, Smith, and Teammell.

Opinion:
DECISION.
The taxpayer has failed to present evidence to prove the allegations of its petition. The deficiency determined by the Commissioner is approved.