Appeal of Guitar
1 B.T.A. 213
United States Board of Tax Appeals·Decided December 18, 1924·No. Docket No. 353·Published·Cited by 1 cases
Opinion
DECISION.
The Board has no jurisdiction, under section 280 of the Revenue Act of 1924, to entertain an appeal from a deficiency determined by the Commissioner under the provisions of the Revenue Act of 1913. Section 280 authorizes appeals to the Board only from determinations by the'Commissioner under the provisions of the Revenue Acts of 1916, 1917, 1918, and 1921. Section 274 provides only for [214] appeals from determinations of the Commissioner under the provisions of the Revenue Act of 1924. The appeal must be and the same is hereby dismissed.
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Appeal of Guitar, 1 B.T.A. 213 (bta 1924).
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Related
Guitar v. Commissioner
1 B.T.A. 213 (Board of Tax Appeals, 1924)