
    Appeal of MODERN ELECTRIC AND MACHINE CO.
    Docket No. 1968.
    Submitted March 5, 1925;
    decided March 23, 1925.
    
      J. A. Adams, Esq., for the Commissioner.
    Before Ivins, Korner, and Marquette.
    This appeal is based on the Commissioner’s deficiency letter dated December 12, 1924, asserting a deficiency in income tax of $2.79 for the year 1920. The taxpayer contends, and the Commissioner’s answer, admitting error, concedes, that the deficiency arose as a result of the Commissioner’s action in taking the taxpayer’s net income as reported by a revenue agent to be $7,990.45 rather than the amount actually so reported, which is $7,216.91.
   DECISION.

The deficiency determined by the Commissioner is disallowed.  