United States Board of Tax Appeals February 1, 1938, Docket No. 86565. (Leckie v. Commissioner)

lead-opinion

*253OPINION.

Mellott :

The Commissioner determined a deficiency in petitioner’s income tax for the year 1934 in the amount of $867.29. In an amended answer which he, as'respondent, filed in the instant proceeding he not only denied that he had erred in determining the deficiency but alleged that he had erred in not increasing petitioner’s net income by the addition of $3,004 as a