United States Board of Tax Appeals September 7, 1925, Docket No. 1113. (Ordway v. Commissioner)

lead-opinion

This appeal is from the determination of a deficiency in income tax for the year 1921 in an amount less than $10,000. The matter was submitted upon the pleadings, from which the Board makes the following

findings of fact.

The taxpayer is an officer of the United States Army.