
    Appeal of SIMON EPSTEIN.
    Docket No. 774.
    Submitted January 22, 1925;
    decided January 30, 1925.
    Henry Brach, C. P. A., for the taxpayer.
    
      Laurence Granes, Esq. (Nelson T. Hartson, Solicitor of Internal Bevenue) for the Commissioner.
    Before Sternhagen, Trammell, and Trussell.
    The taxpayer in this case has appealed from a proposed additional assessment of income tax for the year 1920 in the amount of $660.57.
    At the hearing of the appeal before the Board on January 22,1925, the motion of counsel for the Commissioner for leave to file an amended answer was granted. The amended answer admits that the deficiency of $660.57 set forth in the Commissioner’s deficiency letter was improperly determined.
    
      Counsel for the Commissioner filed a stipulation wherein it was agreed with counsel for the taxpayer that the taxpayer’s deficiency in tax is $120.81.
   DECISION.

The Board determines that the deficiency for the year 1920 is $120.81.  