United States Board of Tax Appeals September 28, 1925, Docket No. 1008. (Gardner & Adams Co. v. Commissioner)

This is an appeal from the determination of a deficiency in income and profits tax for the fiscal year ended January 31, 1920, in an amount not stated in the petition but alleged to be less than $10,000. The taxpayer claims abnormalities so as to entitle it to assessment under the provisions of section 328.

FINDINGS OF FACT.