United States Board of Tax Appeals April 24, 1929, Docket No. 25604. (Voltz v. Commissioner)

lead-opinion

OPINION.

Lansdon:

On March 15, 1928, Katherine L. Voltz filed an individual income-tax return for the year 1922, which disclosed tax liability in the amount of $1,106.69. After audit of such return the Commissioner, on or about January 25, 1927, addressed a letter to Mr. Albert L. Voltz, Executor, Estate of Katherine L.