United States Board of Tax Appeals January 21, 1937, Docket No. 73687. (Alexandria Gravel Co. v. Commissioner)

lead-opinion

OPINION.

Ttson:

This proceeding involves income tax deficiencies in the $643.51 and $791.37 for fiscal years' ended May 31, 1931 *324and 1932, respectively, asserted by respondent upon his determination that petitioner is not entitled to deductions of $5,362.71 and $6,216.56 for those years, respectively, claimed by petitioner as commissions paid on sales of sand and gravel.