Buffalo Wills-Sainte Claire Corp. v. Commissioner

*365OPINION.

James:

Upon the hearing of this appeal the taxpayer was not represented by counsel or officer. The entire proceedings are set forth below:

Mr. James. Is there an appearance ior the taxpayer? All right, Mr. Manning.

Mr. Manning. If the Board please, this is a question of law. The Commissioner has here admitted the allegation of facts stated in the taxpayer’s petition, that there was a net loss—it is a question of whether the net loss ought to be deducted in the succeeding year against the income of that year. The right to do that was denied. That question has already been passed on by the…