Morrow, Becker & Ewing, Inc. v. Commissioner

FOSTER, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies in income taxes against petitioner of $3,539.74 and $624.91 in the respective years of 1925 and 1926. On appeal the Commissioner was affirmed by the Board of Tax Appeals. 21 B. T. A. 1013. The findings of facts do not exhibit the precision and completeness usually found in decisions of the Board, and are unsatisfactory in that respect. Ilówever, we may refer to them for the facts more in detail, repeating in the course of the opinion only those necessary to ho considered.

It 'appears that petitioner was…