The opinion
Appeal of WINONA MALTING CO.
Winona Malting Co. v. Commissioner
Docket No. 1466.
United States Board of Tax Appeals
1 B.T.A. 909 ; 1925 BTA LEXIS 2753 ;
March 30, 1925 , decided Submitted March 19, 1925 .
*2753 Charles H. Preston, C.P.A., for the taxpayer.
Ellis W. Manning, Esq., for the Commissioner.
*909 Before MARQUETTE, SMITH, and TRUSSELL.
This appeal came on for hearing on March 19, 1925. It involves a deficiency in tax for the fiscal year ended August 31, 1920, in the amount of $190.29. Upon leave granted, the Commissioner filed an amended answer admitting the allegations of the petition and that no deficiency in tax exists for the taxable year in question.
*910 DECISION.
The deficiency determined by the Commissioner is disallowed.