United States Board of Tax Appeals June 30, 1932, Docket No. 44909 (Burley v. Commissioner)

*619OPINION.

TRAMMell:

The respondent’s deficiency letter dated April 20, 1929, which forms the basis for this appeal, covered the years 1924 to 1927, inclusive, and the period January 1 to January 15, 1928. However, in that letter respondent determined a deficiency only for the year 1925.