United States Board of Tax Appeals September 8, 1925, Docket No. 291 (Appeal of Keller)

This is an appeal from the determination of a deficiency of $191.98 in income tax for the calendar year 1920. From the stipulation presented by counsel at the hearing the Board makes the following

*495FINDINGS OF FACT.

1. The taxpayer in 1920 was a resident of San Francisco, Calif.

2. In Schedule E of her income tax return for 1920 the taxpayer reported $11,895 as gross income from rents.