United States Board of Tax Appeals December 6, 1938, Docket No. 91705. (Morton v. Commissioner)

lead-opinion

OPINION.

Kern:

This proceeding involves that part of a deficiency in the sum of $18,190.45 determined by respondent in petitioner’s income tax liability for the year 1933 arising by reason of (1) respondent’s, disallowance of a deduction claimed by petitioner in the sum of $796.