Hillman v. Commissioner

APPEAL OF M. P. G. HILLMAN.

Hillman v. Commissioner

Docket No. 2372.

United States Board of Tax Appeals

2 B.T.A. 1265; 1925 BTA LEXIS 2104;

November 9, 1925, Decided Submitted September 16, 1925.

Theodore H. Benson, Esq., for the taxpayer.

Robert A. Littleton, Esq., for the Commissioner.

Before LITTLETON, SMITH, and TRUSSELL.

This appeal is from the determination of a deficiency in income tax for the year 1920 in the amount of $1,105.22.

FINDINGS OF FACT.

During the year 1920, the taxpayer was a member of the firm of Carpenter & Hillman, Birmingham, Ala. In his income-tax return for 1920, he reported…