Stiles v. Commissioner of Internal Revenue

FOSTER, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency of income taxes amounting to $18,735.64 for the year 1925 against David Afremow. Afremow died on February 6, .1928. His widow qualified as executrix and petitioned the Board of Tax Appeals for a review of the Commissioner’s determination. Later, she resigned, and D. C. Stiles, Jr., was substituted in her place. The Board redetermined the deficiency to be $3,250.65. We may refer to the opinion of the Board for the facts in detail. 25 B. T. A. 1246. Petitioner complains only of the rulings of the Board in respect…