United States Board of Tax Appeals December 21, 1925, Docket No. 3801. (Cochran v. Commissioner)

lead-opinion

*216DECISION.

The deficiency should be computed in accordance with the foregoing findings of fact. Final determination will be settled on 10 days’ notice, under Hule 50.

combined-opinion

APPEAL OF H. T. COCHRAN. Cochran v. Commissioner Docket No. 3801. United States Board of Tax Appeals 3 B.T.A. 215; 1925 BTA LEXIS 2001; December 21, 1925, Decided Submitted October 9, 1925.