Vossler v. Commissioner

Board of Tax Appeals

Vossler v. Commissioner

9 B.T.A. 1315, 1928 BTA LEXIS 4242

CourtUnited States Board of Tax Appeals

DecidedJanuary 16, 1928

DocketDocket No. 5515.

StatusPublished

Cited by1 cases

This text of 9 B.T.A. 1315 (Vossler 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

Vossler v. Commissioner, 9 B.T.A. 1315, 1928 BTA LEXIS 4242 (bta 1928).

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Opinion

[1316]*1316OPINION.

Lansdon:

There being only an overassessment involved for 1918, this Board has no jurisdiction over the tax controversies of that year. Appeal of Cornelius Cotton Mills, 4 B. T. A. 255.

At the hearing the petitioner testified in his own behalf. The findings of fact which we have made are based upon such oral evidence and upon the testimony of the revenue agent who examined the petitioner’s returns. There is nothing in the evidence so adduced to establish the contention of the petitioner.

Judgment will he entered for the respondent.

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