Pimental v. Commissioner

Board of Tax Appeals

Pimental v. Commissioner

4 B.T.A. 827, 1926 BTA LEXIS 2197

CourtUnited States Board of Tax Appeals

DecidedSeptember 15, 1926

DocketDocket No. 3402.

StatusPublished

This text of 4 B.T.A. 827 (Pimental v. Commissioner) 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.

Bluebook

Pimental v. Commissioner, 4 B.T.A. 827, 1926 BTA LEXIS 2197 (bta 1926).

Pincite

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]*828It 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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