Winona Malting Co. v. Commissioner

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.

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">*2753 Charles H. Preston, C.P.A., for the taxpayer.

Ellis W. Manning, Esq., for the Commissioner.

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">*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.