TAXATION: Docket No. 1

The new Federal Board of Tax Appeals (Time, July 28) has begun to function. It decided its first case and gave out its findings. The report, from the early date of its appearance, and from its brevity (only seven typewritten pages) seems to indicate that the Board is functioning in a direct and businesslike way.

It begins:

Appeal of John H. Parrott (Docket No. 1). Submitted August 19, 1924, to the Board, all members present.

Decided August 27, 1924.

This appeal was heard on an agreed statement of facts.

The findings of...

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