PA Birren & Son v. COMMISSIONER OF INTERNAL REVENUE

KERNER, Circuit Judge.

Petitioner, P. A. Birren & Son, Inc., seeks review of a decision of the Board of Tax Appeals redetermining a deficiency in petitioner’s income tax for the year 1933 in the amount of $1,391.15. The original deficiency determined by the Commissioner was $3,087.34, but was reduced to $1,391.15 upon redetermination by the Board pursuant to concessions made by the Commissioner at the hearing before the Board.

Petitioner was transferee of the undertaking business of P. A. Birren who had commenced this business about 1885. P. A. Birren, in filing his income tax returns during…