United States Board of Tax Appeals April 27, 1933, Docket No. 47766. (Wood v. Commissioner)

lead-opinion

OPINION.

Goodeich:

Respondent determined a deficiency in income tax for the year 1926 of $3,097.02, all of which is in controversy. The case was put in upon agreed statements of fact which we adopt as our findings, together with the exhibits. For the purposes of this report the issue may be presented by a brief statement.