Court of Appeals for the Third Circuit January 29, 1937, No. 6114 (Commissioner of Internal Revenue v. Ingram)

PER CURIAM.

In this income tax case the Commissioner appeals from a decision of the Tax Board. The question involved in the case is thus summarized in its opinion:

“The respondent set aside a closing agreement with the petitioner and determined a deficiency of $11,046.70 for 1927, together with a 5 per cent negligence *916penalty of $552.34.