United States Board of Tax Appeals October 31, 1933, Docket No. 57483. (Gordon v. Commissioner)

lead-opinion

*276OPINION.

Matthews :

This is a proceeding for the redetermination of a deficiency in income tax for the year 1928 in the sum of $4,518.54. The sole issue presented herein is whether the respondent erred in adding to the petitioner’s reported income for the taxable year the sum of $29,919.