McFetridge v. Commissioner
United States Board of Tax Appeals
1. The Commissioner's action in disallowing the application of the 25 per cent reduction provided by Title XII, Revenue Act of 1924, to that portion of petitioner's income returned for 1924 which came from proportionate 1923 earnings of her partnership, which had a fiscal year, is approved.
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1. The Commissioner's action in disallowing the application of the 25 per cent reduction provided by Title XII, Revenue Act of 1924, to that portion of petitioner's income returned for 1924 which came from proportionate 1923 earnings of her partnership, which had a fiscal year, is approved. Charles Colip,5 B.T.A. 123, followed. 2. The Commissioner's motion to increase the deficiency as disclosed by the deficiency notice for the taxable year in question, other than the notice of deficiency appealed from, denied. See Georgiana McFetridge,9 B.T.A. 759.
1Opinion of the Court
*766OPINION.
Love:
It is unnecessary to discuss the issues herein presented, as the identical issues were considered and decided by the Board in Georgiana McFetridge, 9 B. T. A. 759. Accordingly, the decision of the questions involved in this proceeding is governed by the Board’s decision therein.
[Reviewed by the Board.
The deficiency for 19%J¡. is $1¡.1¡.%.7%. Judgment will be entered accordingly.
2Cited by1 opinion
- McFetridge v. CommissionerUnited States Board of Tax Appeals · 1927