Moore v. Commissioner

Board of Tax Appeals

Moore v. Commissioner

15 B.T.A. 1037, 1929 BTA LEXIS 2745

CourtUnited States Board of Tax Appeals

DecidedMarch 22, 1929

DocketDocket No. 28853.

StatusPublished

Cited by2 cases

This text of 15 B.T.A. 1037 (Moore 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

Moore v. Commissioner, 15 B.T.A. 1037, 1929 BTA LEXIS 2745 (bta 1929).

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Opinion

[1038]*1038OPINION.

Milliken :

Our findings of fact result from the admission by respondent of the allegations of fact set forth in the petition filed in this cause. Petitioners filed a joint Federal income-tax return for the calendar year 1925, and seek by this proceeding to have us hold that the respondent was in error in refusing to accept amended income-tax returns which were subsequently tendered to the respondent. We have decided the identical question adversely to the iieti-tioners’ contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115.

Judgment will Toe entered for the respondent.

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[1038]*1038OPINION.

Milliken :

Our findings of fact result from the admission by respondent of the allegations of fact set forth in the petition filed in this cause. Petitioners filed a joint Federal income-tax return for the calendar year 1925, and seek by this proceeding to have us hold that the respondent was in error in refusing to accept amended income-tax returns which were subsequently tendered to the respondent. We have decided the identical question adversely to the iieti-tioners’ contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115.

Judgment will Toe entered for the respondent.

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15 B.T.A. 1037, 1929 BTA LEXIS 2745, Counsel Stack Legal Research, https://law.counselstack.com/opinion/moore-v-commissioner-bta-1929.

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