Pioneer Box Co. v. Commissioner
This text of 8 B.T.A. 488 (Pioneer Box 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.
Opinion
[490]*490OPINION.
The facts in this case relating to the jurisdictional question, it will be readily noted, are on all fours with those in Fort Pitt Spring & Manufacturing Co. v. Commissioner, 5 B. T. A. 1106, in which we found the result of the negotiations between the Commissioner and the petitioner to be that “ * * * the Commissioner has determined the correct amount of the tax to be less than the tax admitted to be due by the petitioner on its return * * * ” and that “ Since no deficiency has been determined the board is without jurisdiction * * In accordance with that decision the present proceeding is
Dismissed.
Reviewed by the Board.
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Cite This Page — Counsel Stack
8 B.T.A. 488, 1927 BTA LEXIS 2859, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pioneer-box-co-v-commissioner-bta-1927.