Confectioner's Mercantile Agency v. Commissioner

1 B.T.A. 1114, 1925 BTA LEXIS 2661

Opinion

Appeal of CONFECTIONER'S MERCANTILE AGENCY.

Confectioner's Mercantile Agency v. Commissioner

Docket No. 766.

United States Board of Tax Appeals

1 B.T.A. 1114; 1925 BTA LEXIS 2661;

May 6, 1925, decided Submitted April 7, 1925.

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David Berdon, Esq., for the taxpayer.

James T. Dortch, Esq., for the Commissioner.

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Before JAMES, STERNHAGEN, and TRUSSELL.

The taxpayer is a New York corporation with principal offices at 438 Broadway, New York City. This appeal is from a deficiency in income and profits taxes for the year 1920 in the amount of $22,574.05. The Commissioner made a reexamination of the books of the taxpayer.

As a result of this reexamination the Commissioner, on April 7, 1925, filed with the Board a statement that no deficiency in tax exists for the year 1920.

DECISION.

The deficiency determined by the Commissioner is disallowed.