Opinion

Pimental v. Commissioner

4 B.T.A. 827
1926 BTA LEXIS 2197

Court: United States Board of Tax Appeals
Filed: Sep 15, 1926
Status: Published
Author: Littleton
On the bench: Littleton
Cited by: 0 cases
Authority: More cited than 10.7%

The opinion

OPINION.

Littleton

: The decision of the first question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

*828 It is alleged that the Commissioner erred in adding to the deficiency the amount of $270.73 as a delinquency penalty. No evidence has been submitted showing that this penalty was improperly asserted by the Commissioner.

Judgment for the Commissioner.

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