New York Trust Co. v. Commissioner
United States Board of Tax Appeals
1. In order to confer on the Board jurisdiction of the subject matter of an appeal, the appeal must lie from the determination of a deficiency in tax, as defined in section 273 of the Revenue Act of 1924. 2. Where taxpayer filed a return and showed thereon an amount as the tax, and such amount is not increased by the Commissioner, there is not a deficiency, as defined by section 273 of the Revenue Act of 1924, notwithstanding a portion of such amount remains unpaid and a…
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1. In order to confer on the Board jurisdiction of the subject matter of an appeal, the appeal must lie from the determination of a deficiency in tax, as defined in section 273 of the Revenue Act of 1924. 2. Where taxpayer filed a return and showed thereon an amount as the tax, and such amount is not increased by the Commissioner, there is not a deficiency, as defined by section 273 of the Revenue Act of 1924, notwithstanding a portion of such amount remains unpaid and a claim for its abatement has been rejected by the Commissioner.
1Opinion of the Court
*585OPINION.
Korner, Chairman:
The issue here raised is as to the jurisdiction of this Board to hear and determine the merits of the controversy between the parties. The executors have filed a petition appealing from an alleged final determination by the Commissioner of a deficiency in income tax for the period from April 1922, to December *58631, 1932, due from the estate of the testator. The Commissioner has filed a motion to dismiss the appeal, for the reason that there has not been a determination of a deficiency in tax, as provided by the Revenue Act of 1924, as a predicate for the right of the…
2Cited by12 opinions
- Legg v. CommissionerUnited States Tax Court · 1971
- International Trading Co. v. CommissionerUnited States Tax Court · 1971
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- American Ironing Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- International Trading Co. v. CommissionerUnited States Tax Court · 1971
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