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United States Board of Tax Appeals, 1925

Buser v. Commissioner

Buser v. Commissioner
United States Board of Tax Appeals · Decided April 13, 1925 · James, Littleton, Smith, Teussell
1 B.T.A. 993; 1925 BTA LEXIS 2712
Buser v. Commissioner

Opinion

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.
*2712 James J. O'Byrne, Esq., for the taxpayer.
Robert A. Littleton, Esq., for the Commissioner.

*994 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.