Miller v. Commissioner
1927 BTA LEXIS 3599 | B.T.A. | 1927
Lead Opinion
We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.
Decision redetermining the deficiency for 19%% to be $51.87 will be entered.
