Commissioner of Internal Revenue v. Kerbaugh
74 F.2d 749, 14 A.F.T.R. (P-H) 917, 1935 U.S. App. LEXIS 3536
CourtCourt of Appeals for the First Circuit
DecidedJanuary 16, 1935
Docket2957
StatusPublished
Cited by20 cases
This text of 74 F.2d 749 (Commissioner of Internal Revenue v. Kerbaugh) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Commissioner of Internal Revenue v. Kerbaugh, 74 F.2d 749, 14 A.F.T.R. (P-H) 917, 1935 U.S. App. LEXIS 3536 (1st Cir. 1935).
Opinion
The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. .Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.
The decision of the Board of Tax Appeals is affirmed.
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Bluebook (online)
74 F.2d 749, 14 A.F.T.R. (P-H) 917, 1935 U.S. App. LEXIS 3536, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-kerbaugh-ca1-1935.