United States Board of Tax Appeals September 27, 1926, Docket No. 3675 (Appeal of Brown)

*1130OPINION.

Marquette :

The Commissioner erred in adding to the taxpayer’s income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and in adding thereto the amount of $9 representing tax paid at the source on tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.