Buser v. Commissioner , 1 B.T.A. 993 ( 1925 )

Appeal of RAYMOND G. BUSER.

Buser v. Commissioner

Docket No. 1494.

United States Board of Tax Appeals

1 B.T.A. 993; 1925 BTA LEXIS 2712;

April 13, 1925, decided Submitted March 30, 1925.

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James J. O'Byrne, Esq., for the taxpayer.

Robert A. Littleton, Esq., for the Commissioner.

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Before JAMES, LITTLETON, SMITH, and TRUSSELL.

This appeal involves a deficiency in income tax for the year 1919. Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $1,017.06 exists.

DECISION.

In accordance with the stipulation, the taxpayer's deficiency in income tax is determined to be, for the year 1919, $1,017.06.