United States Board of Tax Appeals March 23, 1928, Docket No. 28982. (Green v. Commissioner)

lead-opinion

Trammell:

This is a proceeding for the redetermination of deficiencies in income taxes for the years 1920 to 1923, inclusive, in the amounts of $8.90, $25.81, $40.05 and $35.02, respectively, each of which deficiencies include the 25 per cent penalty for each of the yeai's for failure to file a return.