The opinion
Appeal of FITCHBURG STEAM ENGINE CO.
Fitchburg Steam Engine Co. v. Commissioner
Docket No. 433.
United States Board of Tax Appeals
1 B.T.A. 242 ; 1924 BTA LEXIS 207 ;
December 23, 1924 , Decided Submitted December 10, 1924 .
*207 Samuel Freedman, Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*242 Before IVINS, KORNER, and MARQUETTE.
The taxpayer appealed from a deficiency in income and profits taxes found by the Commissioner against it for the fiscal year ended April 30, 1920.
Counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $23.31, upon which the Board hereby makes the following
DECISION.
The deficiency is determined to be $23.31 and the balance of the deficiency determined by the Commissioner is disallowed.