Doyle v. Commissioner of Internal Revenue

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving a deficiency, determined by the Commissioner of Internal Revenue, in the income taxes of the petitioner, R. S. Doyle, for the year 1932, in the amount of $2,177.20 of which $1,276.88 is in controversy. The findings of fact and opinion of the Board are reported in 37 B. T. A. 323. From the determination of the Commissioner the petitioner applied to the Board of Tax Appeals for review and, after a hearing, the Board found against the petitioner and entered an order sustaining the…