Opinion
No. 2957.
January 16, 1935.
Appeal from the United States Board of Tax Appeals.
Petition by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals redetermining a deficiency in the tax imposed against Henry S. Kerbaugh by the Commissioner of Internal Revenue.
Order affirmed.
Harry Marselli, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Sewall Key, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.
Henry S. Kerbaugh, pro se.
Argued before BINGHAM, WILSON, and MORTON, Circuit Judges.
The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.
The decision of the Board of Tax Appeals is affirmed.