Hedrick v. Commissioner

J. T. HEDRICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Hedrick v. Commissioner

Docket No. 33533.

United States Board of Tax Appeals

24 B.T.A. 444; 1931 BTA LEXIS 1635;

October 26, 1931, Promulgated

William J. Byrne, Esq., and Thos. F. Burke, Esq., for the petitioner.

J. L. Backstrom, Esq., for the respondent.

MATTHEWS

This proceeding arises upon the determination of a deficiency in petitioner's income tax of $5,074.26 for 1923 and $13,483.69 for 1924. The petitioner assigns error under three heads, two of which apply to both years in question and the third to 1924 alone. There is…