
    Appeal of R. D. FLEMING CO.
    Docket No. 736.
    Submitted March 31, 1925;
    decided April 13, 1925.
    
      Newell W. Ellison, Esq., for the taxpayer.
    
      Robert A. Littleton, Esq., for the Commissioner.
    Before Geaupner, Lansdon, and Green.
    A hearing was had on this appeal March 31, 1925. From the pleadings and from the statement made by counsel for the Commissioner at the hearing the Board makes the following
    FINDINGS OF FACT.
    The taxpayer is a Pennsylvania corporation with principal office at 1004 State Street, Erie, Pa. The deficiency letter from which this appeal is taken was mailed to the taxpayer September 22, 1924, and states a deficiency of $1,152.16 in income and profits taxes for the fiscal years ended January 31,1919, 1920, and 1921.
   DECISION.

The Commissioner confessed error and the deficiency determined by him is disallowed.  