Appeal of W. O. Miller Co.

Board of Tax Appeals

Appeal of W. O. Miller Co.

2 B.T.A. 72

CourtUnited States Board of Tax Appeals

DecidedJune 15, 1925

DocketDocket No. 1551

StatusPublished

This text of 2 B.T.A. 72 (Appeal of W. O. Miller Co.) 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

Appeal of W. O. Miller Co., 2 B.T.A. 72 (bta 1925).

Pincite

Opinion

Graupner:

This matter comes on for hearing on the motion of the Commissioner'to dismiss the appeal. It appears from the record that the Commissioner determined a deficiency and on November 21, 1924, mailed to the taxpayer the usual deficiency letter. The taxpayer filed his petition on the 17th day of January, 1925. Prior to the filing of such petition and subsequent to the date of the mailing of the deficiency letter the Commissioner assessed the taxes in controversy under the authority vested in him by section 274 (d) of the Revenue Act of 1924. No claim in abatement was filed.

The motion of the Commissioner to dismiss this appeal is denied under the authority of the decisions in the Appeal of California Associated Raisin Co., 1 B. T. A. 314, and Appeal of Oakdale Coal Co., 1 B. T. A. 773. The Commissioner is hereby allowed 20 days from the date hereof in which to answer.

GeeeN dissents.

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

Graupner:

This matter comes on for hearing on the motion of the Commissioner'to dismiss the appeal. It appears from the record that the Commissioner determined a deficiency and on November 21, 1924, mailed to the taxpayer the usual deficiency letter. The taxpayer filed his petition on the 17th day of January, 1925. Prior to the filing of such petition and subsequent to the date of the mailing of the deficiency letter the Commissioner assessed the taxes in controversy under the authority vested in him by section 274 (d) of the Revenue Act of 1924. No claim in abatement was filed.

The motion of the Commissioner to dismiss this appeal is denied under the authority of the decisions in the Appeal of California Associated Raisin Co., 1 B. T. A. 314, and Appeal of Oakdale Coal Co., 1 B. T. A. 773. The Commissioner is hereby allowed 20 days from the date hereof in which to answer.

GeeeN dissents.

Cite This Page — Counsel Stack

Bluebook (online)

2 B.T.A. 72, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-w-o-miller-co-bta-1925.