Everett Knitting Works v. Commissioner
United States Board of Tax Appeals
The Board has no jurisdiction over an appeal involving only the refund to a taxpayer of a tax paid prior to the passage of the Revenue Act of 1924.
1Opinion of the Court
Appeal of EVERETT KNITTING WORKS.
Everett Knitting Works v. Commissioner
Docket No. 2.
United States Board of Tax Appeals
1 B.T.A. 5; 1924 BTA LEXIS 284;
September 9, 1924, decided Submitted August 27, 1924.
The Board has no jurisdiction over an appeal involving only the refund to a taxpayer of a tax paid prior to the passage of the Revenue Act of 1924.
Harry S. Hall, Esq., for the taxpayer.
Arthur H. Deibert, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
STERNHAGEN
Before the Board, en banc.
STERNHAGEN: This appeal was heard upon a motion of the Commissioner to dismiss…
2Cases cited1 opinion
- Everett Knitting Works v. CommissionerUnited States Board of Tax Appeals · 1924