United States Board of Tax Appeals May 23, 1925, Docket No. 2257 (Appeal of Gemeinde)

*1210OPINION.

Lansdon :

In this appeal the only question to be determined by the Board is whether the facts as stipulated entitled the taxpayer to exemption from the payment of income taxes under the provisions of section 231 (6) of the Revenue Act of 1918, which is as follows:

Sec. 231.