Court of Appeals for the Sixth Circuit June 29, 1935, 6688 (Commissioner of Internal Revenue v. Champion)

HICKS, Circuit Judge.

Petition by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals. The Commissioner determined a deficiency in respondent’s income taxes of $576.70 for 1928 and of $5,523.70 for 1930. The Board found an overpayment of $5,005.92 for 1928 and a small underpayment of $302.04 for 1930.

The evidentiary facts are undisputed.