Rentie v. Commissioner

ESTHER RENTIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Rentie v. Commissioner

Docket No. 33782.

United States Board of Tax Appeals

21 B.T.A. 1230; 1931 BTA LEXIS 2232;

January 16, 1931, Promulgated

Charles P. Woodbury, Esq., for the petitioner.

L. A. Luce, Esq., for the respondent.

LANSDON

OPINION.

LANSDON: This proceeding was instituted for a redetermination of deficiencies in income tax and penalties asserted by the respondent as follows:

Year

Deficiency

Penalty

1921

$1,361.20

$340.30

1922

42.39

10,60

1923

22.21

5.55

1925

29.30

7.32

The petitioner alleges error on the part of the respondent as…