Southern California Loan Asso. v. Commissioner
United States Board of Tax Appeals
1. When a question as to the jurisdiction of the Board is raised, that question must be determined before the Board proceeds further with the proceeding. Frost Superior Fence Co.,1 B.T.A. 1096; A. H. Stange,1 B.T.A. 810. 2. It is not the duty or province of the Board to decide questions of policy in the administration of the office of the Commissioner.
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1. When a question as to the jurisdiction of the Board is raised, that question must be determined before the Board proceeds further with the proceeding. Frost Superior Fence Co.,1 B.T.A. 1096; A. H. Stange,1 B.T.A. 810. 2. It is not the duty or province of the Board to decide questions of policy in the administration of the office of the Commissioner. Clois L. Green,2 B.T.A. 148. 3. Mailing by the Commissioner of a letter to the taxpayer by registered mail notifying the latter of a deficiency in tax, is a compliance with section 274(a) of the Revenue Act of 1924. 4. The statutory period…
1Opinion of the Court
*224OPINION.
Korner, Chairman:
The motion of the Commissioner goes to the jurisdiction of the Board to hear and determine this proceeding. That issue being before it, the Board must determine whether or not its jurisdiction obtains. If it does not, it can not be conferred by the parties either by their affirmative' or negative action.
I. The petitioner contends that the Commissioner’s motion raises no issue of fact because it is predicated on the fact that the petition contains allegations from which it appears that the petition was not filed within the statutory period prescribed for the filing of…
2Cases cited28 opinions
- Standard Oil Company of New Jersey, Appts. v. United StatesSupreme Court of the United States · 1910
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. FisherSupreme Court of the United States · 1805
- Knickerbocker Ice Co. v. StewartSupreme Court of the United States · 1920
- Grace v. American Central InsuranceSupreme Court of the United States · 1883
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3Cited by35 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Flynn v. CommissionerUnited States Tax Court · 1963
- August v. CommissionerUnited States Tax Court · 1970
30 more not listed; retrieve them via the Exa API.