Fifth Ave. Bank v. Commissioner
United States Board of Tax Appeals
1. A claim for in increased deficiency on one ground will not support a later claim for an increase on a wholly different ground. 2. Motion for leave to amend answer so as to claim increased deficiency denied as not timely. The facts upon which respondent now claims an increase were called to the attention of the parties before promulgation of the Board's report and they were given an opportunity for further hearing, but no action was taken by either party.
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1. A claim for in increased deficiency on one ground will not support a later claim for an increase on a wholly different ground. 2. Motion for leave to amend answer so as to claim increased deficiency denied as not timely. The facts upon which respondent now claims an increase were called to the attention of the parties before promulgation of the Board's report and they were given an opportunity for further hearing, but no action was taken by either party. The motion for leave to amend was not filed until after the filing of respondent's proposed recomputation and the petitioner's…
1Opinion of the Court
OPINION.
Aeundell:
Our opinion deciding the issues raised in the pleadings in the above entitled proceeding was promulgated December 26, 1934, and is reported at 31 B. T. A. 945.
The matters now before us for consideration are as follows: (1) Respondent’s proposed recomputation, (2) respondent’s motion for reconsideration and revision of the opinion promulgated December 26, 1934, and (3) respondent’s motion for leave to file a second amended answer.
The respondent determined a deficiency in income tax for 1930 in the amount of $6,645.22 and notified petitioner thereof by letter of January 4,…
2Cases cited1 opinion
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
3Cited by7 opinions
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- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942
- Goodwin v. CommissionerUnited States Tax Court · 1944
- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942
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