
    Appeal of M. J. Brooks.
    Docket No. 6279.
    Decided October 20, 1926.
    
      Arnold R. Boar, Esq., for the petitioner.
    
      F. O. Graves, Esq., for the Commissioner.
    Deficiency of $311.41 income tax for the calendar year 1924.
    FINDINGS OF FACT.
    The petitioner is an individual residing at South Bend, Ind. He was a member of a partnership which kept its books and made its partnership return on the basis of a fiscal year beginning February 1, 1923, and ending January 31, 1924.
    The petitioner filed an individual income-tax return for the calendar year 1924, including therein the amount of $11,888.18, which was his distributive share of the partnership income for its fiscal year. Ten thousand eight hundred and ninety-seven dollars and fifty cents of this amount was his portion of the partnership income attributable to the year 1923.
    In computing the tax • the Commissioner applied the rates imposed by the Revenue Act of 1921 to $10,897.50 without making an allowance of 25 per cent under section 1200 of the Revenue Act of 1924.
   OPINION.

SteRnpiagen:

The decision of the question involved in this proceeding is governed by Appeal of Charles Colip, 5 B. T. A. 123.

Judgment will he entered for the Commissioner.  