
    Appeal of RAYMOND G. BUSER.
    Docket No. 1494.
    Submitted March 30, 1925;
    decided April 13, 1925.
    
      James J. O'Byrne, Esq., for the taxpayer.
    
      Robert A. Littleton, Esq., for the Commissioner.
    Before James, Littleton, Smith, and Teussell.
    This appeal involves a deficiency in income tax for the year 1919. Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $1,017.06 exists.
   DECISION.

In accordance with the stipulation, the taxpayer’s deficiency in income tax is determined to be, for the year 1919, $1,017.06.  