Guitar v. Commissioner

Board of Tax Appeals

Guitar v. Commissioner

1 B.T.A. 213, 1924 BTA LEXIS 219

CourtUnited States Board of Tax Appeals

DecidedDecember 18, 1924

DocketDocket No. 353.

StatusPublished

This text of 1 B.T.A. 213 (Guitar 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

Guitar v. Commissioner, 1 B.T.A. 213, 1924 BTA LEXIS 219 (bta 1924).

Pincite

Opinion

DECISION.

The Board has no jurisdiction, under section 280 of the Revenue Act of 1924, to entertain an appeal from a deficiency determined by the Commissioner under the provisions of the Revenue Act of 1913. Section 280 authorizes appeals to the Board only from determinations by the'Commissioner under the provisions of the Revenue Acts of 1916, 1917, 1918, and 1921. Section 274 provides only for [214]*214appeals from determinations of the Commissioner under the provisions of the Revenue Act of 1924. The appeal must be and the same is hereby dismissed.

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DECISION.

The Board has no jurisdiction, under section 280 of the Revenue Act of 1924, to entertain an appeal from a deficiency determined by the Commissioner under the provisions of the Revenue Act of 1913. Section 280 authorizes appeals to the Board only from determinations by the'Commissioner under the provisions of the Revenue Acts of 1916, 1917, 1918, and 1921. Section 274 provides only for [214]*214appeals from determinations of the Commissioner under the provisions of the Revenue Act of 1924. The appeal must be and the same is hereby dismissed.

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Bluebook (online)

1 B.T.A. 213, 1924 BTA LEXIS 219, Counsel Stack Legal Research, https://law.counselstack.com/opinion/guitar-v-commissioner-bta-1924.

Opinion

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