Beir v. Commissioner

Board of Tax Appeals

Beir v. Commissioner

1 B.T.A. 252, 1924 BTA LEXIS 194

CourtUnited States Board of Tax Appeals

DecidedDecember 29, 1924

DocketDocket No. 339.

StatusPublished

This text of 1 B.T.A. 252 (Beir 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

Beir v. Commissioner, 1 B.T.A. 252, 1924 BTA LEXIS 194 (bta 1924).

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Opinion

OPINION.

James :

The petition must be and the same is hereby dismissed as not setting forth an action of the Commissioner reviewable by this Board.

Accepting as true the allegations of the taxpayer, it would appear that the entire controversy here in question arose nearly two years before the creation of the Board of Tax Appeals, and that no deficiency has been determined in tax, interest, or penalty subsequent to June 2, 1924. Such being the case, the Board is without jurisdiction to hear and determine the appeal.

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OPINION.

James :

The petition must be and the same is hereby dismissed as not setting forth an action of the Commissioner reviewable by this Board.

Accepting as true the allegations of the taxpayer, it would appear that the entire controversy here in question arose nearly two years before the creation of the Board of Tax Appeals, and that no deficiency has been determined in tax, interest, or penalty subsequent to June 2, 1924. Such being the case, the Board is without jurisdiction to hear and determine the appeal.

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Bluebook (online)

1 B.T.A. 252, 1924 BTA LEXIS 194, Counsel Stack Legal Research, https://law.counselstack.com/opinion/beir-v-commissioner-bta-1924.

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