Appeal of Foster
This text of 2 B.T.A. 180 (Appeal of Foster) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This appeal is from a determination of a deficiency in income taxes for the year 1920 of $2,087.72, and for the year 1921 of $171.78 — total $2,259.50 — subject to an overassessment for the year 1919 of $2,206.63.
FINDINGS OF FACT.
It was agreed by the parties that the facts in this appeal an, in all material phases, identical with the facts in the Appeal of William B. Foster, 2 B. T. A. 179, and that the decision in that appeal should control this appeal.
[181]*181DECISION.
The determination of the Commissioner is approved, and, by reason of the over assessment for 1919, final determination will be made on consent or 10 days’ notice, under Rule 50.
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2 B.T.A. 180, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-foster-bta-1925.