DocketNumber： Docket No. 1811
Citation Numbers： 2 B.T.A. 130
Judges： Graupner, Phillips, Trammell
Filed Date： 6/23/1925
Status： Precedential
Modified Date： 7/20/2022
The sum of $312.50 referred to in the findings was a balance remaining in connection with a capital stock transaction and does not constitute taxable income received by the taxpayer during 1920. The sum was erroneously included in net income, the correct taxable income being $6,381.41. The correct amount of the deficiency is $246.19.