St. Louis Malleable Casting Co. v. Commissioner

opinion.

Seawell:

This proceeding involves deficiencies in income tax as determined by the Commissioner for 1922 and 1923 in the respective amounts of $7,546.50 and $6,136.86. In the original petition seven errors were assigned, but subsequent to the filing of the original answer the Commissioner was permitted to file an amended answer in which certain affirmative allegations were made. In reply to the Commissioner’s amended answer, the petitioner filed a replication in which he assigned an additional error, but withdrew six of the errors previously assigned. The errors now complained of by the…