Griesheimer v. Commissioner

Board of Tax Appeals

Griesheimer v. Commissioner

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

CourtUnited States Board of Tax Appeals

DecidedSeptember 1, 1927

DocketDocket No. 18709.

StatusPublished

Cited by1 cases

This text of 7 B.T.A. 1225 (Griesheimer 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

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

Pincite

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]*1226The 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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