Ennis v. Commissioner
United States Board of Tax Appeals
1. Caroline J. Shaw, Executrix,21 B.T.A. 400, followed. 2. The Board has no jurisdiction where a deficiency notice is sent to a corporation and a partnership files a petition.
1Opinion of the Court
E. N. & O. M. ENNIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
OSCAR M. ENNIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
E. N. ENNIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ennis v. Commissioner
Docket Nos. 15281, 24961, 24962.
United States Board of Tax Appeals
21 B.T.A. 406; 1930 BTA LEXIS 1853;
November 21, 1930, Promulgated
1. Caroline J. Shaw, Executrix,21 B.T.A. 400, followed.
2. The Board has no jurisdiction where a deficiency notice is sent to a corporation and a partnership files a petition.
Joseph E. Pottle, Esq., and J. C. Murphy,…
2Cases cited2 opinions
- Shaw v. CommissionerUnited States Board of Tax Appeals · 1930
- Ennis v. CommissionerUnited States Board of Tax Appeals · 1930