Pimental v. Commissioner
4 B.T.A. 827, 1926 BTA LEXIS 2197
Opinion
OPINION.
: 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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Pimental v. Commissioner, 4 B.T.A. 827, 1926 BTA LEXIS 2197 (bta 1926).
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Related
United States v. Robbins
269 U.S. 315 (Supreme Court, 1926)
Appeal of Pimental
4 B.T.A. 827 (Board of Tax Appeals, 1926)