United States Board of Tax Appeals March 2, 1927, Docket No. 1995. (Craven v. Commissioner)

lead-opinion

Love :

This is a proceeding to redetermine a deficiency amounting to $80 in income tax for the year 1923. It was submitted on the pleadings. The deficiency' arose from the disallowance by the respondent of a deduction of an alleged loss claimed by the petitioner to have resulted from the facts set forth in the findings, which are the only facts before us.

EINDINGS OE FACT.