Herzberg v. Commissioner

Board of Tax Appeals

Herzberg v. Commissioner

12 B.T.A. 62, 1928 BTA LEXIS 3610

United States Board of Tax Appeals·Decided May 23, 1928·No. Docket No. 10194.·Published·Cited by 1 cases

Opinion

OPINION.

Lansdon:

On the record, the Commissioner correctly determined the income of the petitioner for the year 1917 ,in conformity with the provisions of section 1204 of the Revenue Act of 1917, amending section 8(e) of the Revenue Act of 1916.

Since an overassessment was asserted for 1918, the Board has no jurisdiction to redetermine the tax liability of the petitioner for that year. Appeal of Cornelius Cotton Mills, 4 B. T. A. 255.

Judgment will be entered for the respondent.

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

OPINION.

Lansdon:

On the record, the Commissioner correctly determined the income of the petitioner for the year 1917 ,in conformity with the provisions of section 1204 of the Revenue Act of 1917, amending section 8(e) of the Revenue Act of 1916.

Since an overassessment was asserted for 1918, the Board has no jurisdiction to redetermine the tax liability of the petitioner for that year. Appeal of Cornelius Cotton Mills, 4 B. T. A. 255.

Judgment will be entered for the respondent.

Herzberg v. Commissioner, 12 B.T.A. 62, 1928 BTA LEXIS 3610 (bta 1928).

Pincite

12 B.T.A. 62 (Herzberg v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related