Craig v. Commissioner
United States Board of Tax Appeals
Petitioner returned and paid a certain amount of estate tax, and thereafter the Commissioner refunded a part of the tax. Thereafter the Commissioner determined an amount of tax in excess of the amount of tax returned, and also in excess of the amount refunded.
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Petitioner returned and paid a certain amount of estate tax, and thereafter the Commissioner refunded a part of the tax. Thereafter the Commissioner determined an amount of tax in excess of the amount of tax returned, and also in excess of the amount refunded. Held that the Board has jurisdiction to redetermine the deficiency and further that this conclusion is not in conflict with the decision of the Circuit Court of Appeals for the Ninth Circuit, of which petitioner is a resident, in Kelley v. United States, 30 Fed.(2d) 193.
1Opinion of the Court
OPINION.
Littleton :
This proceeding is submitted on a motion by petitioner to dismiss the appeal for want of jurisdiction and upon a stipulation of the parties. The grounds for petitioner’s motion are as follows:
1. That there is no deficiency in tax involved in the appeal;
2. That the alleged deficiency as shown by copy of deficiency letter represents in fact a refund of taxes erroneously made by the respondent;
3. The amount of all the taxes involved in this appeal has been assessed and/or collected on April 4, 1923, and April 27, 1925;
4. That this appeal was filed November 24, 1926;
5. That…
2Cases cited4 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. RobbinsSupreme Court of the United States · 1926
- Mason v. City of ChicagoIllinois Supreme Court · 1868
- Hudson v. People ex rel. McKeeIllinois Supreme Court · 1900
3Cited by5 opinions
- Hine v. CommissionerUnited States Tax Court · 1970
- Craig v. CommissionerUnited States Board of Tax Appeals · 1929
- González Padín Co. v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1947
- Hine v. CommissionerUnited States Tax Court · 1970
- Sokolow v. CommissionerUnited States Board of Tax Appeals · 1931