United States Board of Tax Appeals September 30, 1925, Docket No. 3005. (Deutsch v. Commissioner)

This is an appeal from the determination of a deficiency in income tax for the jujar 1919 in the amount of $1,037.15.

*730BINDINGS OP PACT.

The taxpayer is an individual residing in Cleveland, Ohio, and was the owner of a leasehold on a certain building in Cleveland, known as the Heard Block, during the taxable year in question.