
    Appeal of O. A. HARLAN & CO.
    Docket No. 1374.
    Submitted March 11, 1925;
    decided April 15, 1925.
    
      A. H. Fast, Esq., for the Commissioner.
    Before Ivins, Korner, and Maequette.
    The taxpayer herein having appealed from a determination of the Commissioner of a deficiency in income and profits taxes for the fiscal year ended May 31, 1922, in an amount less than $10,000, and the Commissioner having moved to dismiss the appeal upon the ground that the petition did not state facts sufficient to constitute a basis for appeal, and the Board having denied the Commissioner’s said motion by order dated April 2,1925, on authority of the Appeal of Garroll Chain Co., 1 B. T. A. 38, and the Commissioner having indicated that he has no desire to file an answer to the petition, not being in a position to controvert any of the facts therein stated, and having agreed that the Board might make final disposition of the appeal upon the petition, the Board hereby makes the following
   DECISION.

The deficiency determined by the Commissioner is disallowed.  