Vayssie v. Commissioner

Board of Tax Appeals

Vayssie v. Commissioner

8 B.T.A. 587, 1927 BTA LEXIS 2844

CourtUnited States Board of Tax Appeals

DecidedOctober 7, 1927

DocketDocket No. 9530.

StatusPublished

Cited by3 cases

This text of 8 B.T.A. 587 (Vayssie 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

Vayssie v. Commissioner, 8 B.T.A. 587, 1927 BTA LEXIS 2844 (bta 1927).

Pincite

Opinion

[589]*589OPINION.

Trammell :

Since the petitioner conceded the correctness of the deficiency for 1921, the action of the respondent in that respect is approved.

There is no controversy as to the tax liability for 1920, the only question being whether the Commissioner should credit the petitioner’s account with the amount due to the wife as a refund. In our opinion, the Board has no authority to require the Commissioner to credit the petitioner’s account with a refund due to the petitioner’s wife. The Board can not require the Commissioner to credit one taxpayer’s account with a refund due another taxpayer.

Reviewed by the Board.

Judgment will be entered for the respondent.

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