# Buser v. Commissioner

> United States Board of Tax Appeals · April 13, 1925 · 1 B.T.A. 993

URL: https://www.frixlaw.com/law-library/cases/4633806

## Case

- **Full name:** Appeal of RAYMOND G. BUSER.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 13, 1925
- **Citations:** 1 B.T.A. 993; 1925 BTA LEXIS 2712
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Littleton, Smith, Teussell
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4633806

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4633806. Public record. Not legal advice.