Cornelius Cotton Mills v. Commissioner
United States Board of Tax Appeals
1. Where the Commissioner determined a deficiency for one year and an overassessment of tax for another, such overassessment not arising from the denial of any claim for abatement of a deficiency, and the petition alleges error only as to the year for which an overassessment was determined, held, that the Board has no jurisdiction of the appeal. 2. Section 274(g) of the Revenue Act of 1926 denies to the Board jurisdiction over such an appeal, and supersedes the decision of…
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1. Where the Commissioner determined a deficiency for one year and an overassessment of tax for another, such overassessment not arising from the denial of any claim for abatement of a deficiency, and the petition alleges error only as to the year for which an overassessment was determined, held, that the Board has no jurisdiction of the appeal. 2. Section 274(g) of the Revenue Act of 1926 denies to the Board jurisdiction over such an appeal, and supersedes the decision of the Board in Appeal of E. J. Barry,1 B.T.A. 156.
1Opinion of the Court
Phillips: This appeal comes before us on the motion of the Com» missioner to dismiss for the reason that the Board is without jurisdiction to hear and determine this proceeding.
*256It appears that on February 3, 1926, the Commissioner mailed to the taxpayer a letter in which he set forth his determination of a deficiency of $2,525.00 for the year 1920 and an overassessment for the year 1921 of $80.55. The overassessment does not arise from the denial of any claim for the abatement of any additional assessment, but from an excessive computation of the tax by the taxpayer on the original return.…
2Cited by31 opinions
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Weisbart v. CommissionerUnited States Tax Court · 1982
- 960 Park Ave. Co. v. AndersonDistrict Court, S.D. New York · 1937
- Rogers Peet Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Meisel v. CommissionerUnited States Tax Court · 1966
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