Drumheller v. Commissioner

GEORGE DRUMHELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Drumheller v. Commissioner

Docket Nos. 41515, 45752.

United States Board of Tax Appeals

27 B.T.A. 209; 1932 BTA LEXIS 1105;

December 2, 1932, Promulgated

J. F. Watson, Esq., for the petitioner.

P. A. Bayer, Esq., for the respondent.

TRAMMELL

These two proceedings, consolidated for hearing, arise upon a determination by the respondent of a deficiency in the petitioner's income tax for the calendar year 1925 of $955.59, only a portion of which is here in issue; and for the calendar year 1927 of $6,035.49, the whole of which…