The 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.