United States Board of Tax Appeals September 7, 1925, Docket No. 1760. (Woodard v. Commissioner)

lead-opinion

This is an appeal from the determination of a deficiency in income tax for the year 1920 in the amount of $619.29.

The facts are presented by the pleadings from which the Board makes the following

FINDINGS OF FACT.

The taxpayer’s business address is Santa Rosa, N. Mex.