Aldine Club v. Commissioner

Board of Tax Appeals

Aldine Club v. Commissioner

1 B.T.A. 710, 1925 BTA LEXIS 2845

CourtUnited States Board of Tax Appeals

DecidedFebruary 28, 1925

DocketDocket No. 862.

StatusPublished

This text of 1 B.T.A. 710 (Aldine Club v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Aldine Club v. Commissioner, 1 B.T.A. 710, 1925 BTA LEXIS 2845 (bta 1925).

Pincite

Opinion

Ivins:

The taxpayer filed a petition appealing from a determination of the Commissioner with respect to taxes upon club dues under section 801 of the Act of 1921 and section 501 of the Act of 1924. The Commissioner moved to dismiss the appeal upon the ground that this Board has no jurisdiction over the subject matter thereof.

The jurisdiction of this Board is limited. It is conferred by section 900 (e) of the Revenue Act of 1924, which provides that:

The Board and its divisions shall hear and determine appeals filed under sections 274, 279, 308, and 312.

These sections cover, directly and by reference, income and profits taxes, estate taxes, and gift taxes. Ño jurisdiction is vested in the Board to hear appeals from determinations of any other taxes.

The motion must be granted and the appeal dismissed.

Free access — add to your briefcase to read the full text and ask questions with AI