Viscose Co. v. Commissioner
United States Board of Tax Appeals
Taxpayer is entitled to have its profits tax computed under the provisions of section 210 of the Revenue Act of 1917 and section 328 of the Revenue Act of 1918.
1Opinion of the Court
*452OPINION.
Lansdon:
The issues raised in this appeal are (1) jurisdiction of the Board, and (2) the right of the taxpayer to special assessment under the provisions of section 210 of the Revenue Act of 1917 and sections 327 and 328 of the Revenue Act of 1918.
As to the jurisdiction of the Board, we are of the opinion that the facts, as set forth in our findings of fact, put this appeal clearly within the rule laid down in the Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, and Appeal of Boston Structural Steel Co., 1 B. T. A. 602. We therefore hold that the Board has jurisdiction.
The provisions…
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