United States Board of Tax Appeals March 5, 1926, Docket Nos. 663, 664. (Wallis Tractor Co. v. Commissioner)

lead-opinion

*996OPINION.

Smítii

: These appeals come before this Board upon numerous assignments of error. In support of some of them the taxpayers have offered no evidence. At the hearing counsel for the Commissioner was permitted to amend his answer to the appeal of the Tractor Co.