United States Board of Tax Appeals September 29, 1927, Docket Nos. 6468, 6521. (Finsilver v. Commissioner)

*393OPINION.

Smith:

The only question presented by these appeals is whether the petitioners are liable to income tax in 1919 in respect of amounts transferred from the private ledgers of Finsilver, Still & Moss, Inc., in 1919 and placed to the accounts of the petitioners upon the general ledger.