Griesheimer v. Commissioner

Board of Tax Appeals

Griesheimer v. Commissioner

7 B.T.A. 1225, 1927 BTA LEXIS 2991

United States Board of Tax Appeals·Decided September 1, 1927·No. Docket No. 18709.·Published·Cited by 1 cases

Opinion

OPINION.

Van Fossan:

It not appearing that the overassessment arose upon the denial of a claim in abatement of an additional assessment, the Board has no jurisdiction of the appeal as to 1923. See Cornelius Cotton Mills, 4 B. T. A. 255.

[1226] The decision of the question as to 1924 involved in this proceeding is governed by the Board’s decisions in Appeal of Charles Colip, 5 B. T. A. 123, and Walter A. De Camp v. Commissioner, 6 B. T. A. 897.

Reviewed by the Board.

Judgment will he entered dismissing as to 1923, and for the respondent as to 1921¡..

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OPINION.

Van Fossan:

It not appearing that the overassessment arose upon the denial of a claim in abatement of an additional assessment, the Board has no jurisdiction of the appeal as to 1923. See Cornelius Cotton Mills, 4 B. T. A. 255.

[1226] The decision of the question as to 1924 involved in this proceeding is governed by the Board’s decisions in Appeal of Charles Colip, 5 B. T. A. 123, and Walter A. De Camp v. Commissioner, 6 B. T. A. 897.

Reviewed by the Board.

Judgment will he entered dismissing as to 1923, and for the respondent as to 1921¡..

Griesheimer v. Commissioner, 7 B.T.A. 1225, 1927 BTA LEXIS 2991 (bta 1927).

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Opinion

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