
    Appeal of FREDERICK H. BUTTS ESTATE.
    Docket No. 295.
    Submitted January 8, 1925;
    decided January 28, 1925.
    
      Olarence L. Newton, Esq., for the taxpayer.
    
      J. A. Adams, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
    Before Ivins, Korner, and Marquette.
    The Commissioner found a deficiency in income taxes for the years 1919 to 1922, inclusive, from which appeal was taken. By negotiation between counsel for the parties the issues were narrowed down to the question of whether a certain item of $602.86 was repaid twice to the taxpayer, as contended by the Commissioner. At the hearing the Commissioner produced certified photostat copies of refund checks showing that the said item had been repaid twice.
    BINDINGS OF FACT.
    The item of $602.36 in controversy was repaid by the Treasury Department to Frederick H. Butts on February 13, 1923, and again on March 3, 1923.
   DECISION.

Final determination will be settled on consent or on seven days’ notice, in accordance with Bule 50.  