George D. Harter Bank v. Commissioner

THE GEORGE D. HARTER BANK, EXECUTOR OF THE LAST WILL OF H. H. INK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

George D. Harter Bank v. Commissioner

Docket No. 53525.

United States Board of Tax Appeals

27 B.T.A. 941; 1933 BTA LEXIS 1275;

March 16, 1933, Promulgated

Albert B. Arbaugh, Esq., for the petitioner.

Maxwell M. Mahany, Esq., for the respondent.

BLACK

OPINION.

BLACK: The respondent determined a deficiency against the petitioner for income tax for the year 1928 in the sum of $3,266.96, only a part of which is in controversy. As to that part of the deficiency which is…