Appeal of Pimental

Board of Tax Appeals

Appeal of Pimental

4 B.T.A. 827

United States Board of Tax Appeals·Decided September 15, 1926·No. Docket No. 3402·Published·Cited by 1 cases

Opinion

OPINION.

Littleton

: The decision of the first question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

[828] It is alleged that the Commissioner erred in adding to the deficiency the amount of $270.73 as a delinquency penalty. No evidence has been submitted showing that this penalty was improperly asserted by the Commissioner.

Judgment for the Commissioner.

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OPINION.

Littleton

: The decision of the first question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

[828] It is alleged that the Commissioner erred in adding to the deficiency the amount of $270.73 as a delinquency penalty. No evidence has been submitted showing that this penalty was improperly asserted by the Commissioner.

Judgment for the Commissioner.

Appeal of Pimental, 4 B.T.A. 827 (bta 1926).

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Opinion

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