United States Board of Tax Appeals November 4, 1925, Docket No. 1312. (Hubbell v. Commissioner)

lead-opinion

This is an appeal from the determination of a deficiency of $275.53 in income tax for the calendar year 1919. The taxpayer did not appear at the hearing but filed a stipulation as to some of the material facts involved.

FINDINGS OP PACT.

The taxpayer is an individual residing in New York, N. Y. In 1875 he purchased property known as No. 18 Camp Street, Newark, N. J.