Hatch & Bailey Co. v. Commissioner

Board of Tax Appeals

Hatch & Bailey Co. v. Commissioner

1 B.T.A. 25, 1924 BTA LEXIS 272

CourtUnited States Board of Tax Appeals

DecidedOctober 24, 1924

DocketDocket No. 141.

StatusPublished

This text of 1 B.T.A. 25 (Hatch & Bailey Co. 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

Hatch & Bailey Co. v. Commissioner, 1 B.T.A. 25, 1924 BTA LEXIS 272 (bta 1924).

Pincite

Opinion

Geaupner ;

The Commissioner has moved to dismiss the appeal in this case on the ground that it was not filed within 60 days after the mailing of the Commissioner’s notice of deficiency and that, therefore, the Board is without jurisdiction.

The record discloses the following essential facts: The sixtieth day fell upon Sunday, September 7, 1924. Taxpayer’s counsel [26]*26mailed tbe petition at New York City on Saturday, September 6, and it was not delivered to the office of the Board until Monday, September 8 — 61 days after the Commissioner’s notice of deficiency was mailed to the taxpayer.

The power of the Board to assume jurisdiction in a case such as this has been fully discussed in the Appeal of Sam Satovsky, 1 B. T. A., 22, and, on the authority of that case, the appeal is dismissed.

Free access — add to your briefcase to read the full text and ask questions with AI

Geaupner ;

The Commissioner has moved to dismiss the appeal in this case on the ground that it was not filed within 60 days after the mailing of the Commissioner’s notice of deficiency and that, therefore, the Board is without jurisdiction.

The record discloses the following essential facts: The sixtieth day fell upon Sunday, September 7, 1924. Taxpayer’s counsel [26]*26mailed tbe petition at New York City on Saturday, September 6, and it was not delivered to the office of the Board until Monday, September 8 — 61 days after the Commissioner’s notice of deficiency was mailed to the taxpayer.

The power of the Board to assume jurisdiction in a case such as this has been fully discussed in the Appeal of Sam Satovsky, 1 B. T. A., 22, and, on the authority of that case, the appeal is dismissed.

Cite This Page — Counsel Stack

Bluebook (online)

1 B.T.A. 25, 1924 BTA LEXIS 272, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hatch-bailey-co-v-commissioner-bta-1924.

Opinion

Related

Cite This Page — Counsel Stack