United States Board of Tax Appeals October 19, 1925, Docket No. 3134 (Appeal of Estate of Shotter)

This is an appeal from the determination of a deficiency in income tax for the year 1920 in the amount of $4,087.94. Five errors were *913alleged by the taxpayer to have been made by the Commissioner in connection with the audit of the return. No evidence was offered in support of four of the alleged errors. Testimony was taken with reference to the fifth.

FINDINGS OF FACT.