United States Board of Tax Appeals January 30, 1925, Docket No. 574 (Appeal of Fairmont Railway Motors, Inc.)

OPINION.

Ivins : This appeal was presented on behalf of the taxpayer in the same manner that the Appeal of Elmer E. Scott Company, 1 B. T. A. 445, was presented, counsel offering similar incompetent evidence. We are compelled to make a similar decision for the reasons given in our opinion in that appeal.