Miller v. Commissioner , 6 B.T.A. 94 ( 1927 )

OPINION.

Miijjken:

We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.

Decision redetermining the deficiency for 19%% to be $51.87 will be entered.