Fuller v. Commissioner of Internal Revenue

McLELLAN, District Judge.

These are petitions for the review1 of the decision of the United States Board of Tax Appeals, 'file petitions relate to the taxpayer’s tax liability for the year 1930.

In his return the taxpayer reported a large tax and paid it. The Commissioner, on examination of the return, determined a deficiency of $11,190.75, and from this determination the taxpayer appealed to the Board of Tax Appeals. The Board redetermined the deficiency at $9,-076.31. The taxpayer urges no deficiency exists; the Commissioner, that the Board erred in reducing the deficiency.

The controversy is…