United States Board of Tax Appeals October 30, 1925, Docket No. 4468 (Appeal of Domenico Fante's Sons, Inc.)

This appeal is from the determination of a deficiency in income tax for the calendar year 1922 and is based upon the action of the Commissioner in disallowing a deduction' in that year on account of a net loss incurred for the period from July 1, 1921, to December 31, 1921.

*1099FINDINGS OF FACT.