United States Board of Tax Appeals September 17, 1930, Docket No. 43981. (Kemp v. Commissioner)

lead-opinion

*878OPINION.

Aeundell :

The petitioner, at the present stage of this proceeding does not question the amount of the deficiency determined by the respondent, but does question his liability for the amount determined, and to settle this the parties have submitted for decision the questions of law set out in our preliminary statement.