United States Board of Tax Appeals September 9, 1925, Docket Nos. 2609 and 2615. (Burnham v. Commissioner)

lead-opinion

These are appeals from determinations of deficiencies in income taxes for the calendar year 1918 in the amounts of $1,926.14 as to C. G. Burnham, and $3,440.89 as to F. G. Burnham. From the pleadings and from depositions and documentary evidence introduced by the taxpayers, the Board makes the following

FINDINGS OF FACT.

The taxpayers are individuals residing at Holyoke, Mass.