Boeing v. Commissioner
United States Board of Tax Appeals
Claim for increased deficiency resulting from opinion of Circuit Court of Appeals upon question not raised before the Board may not be asserted in amended answer tendered after mandate is filed.
1Opinion of the Court
WILLIAM E. BOEING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Boeing v. Commissioner
Docket Nos. 94779, 95704.
United States Board of Tax Appeals
46 B.T.A. 492; 1942 BTA LEXIS 860;
March 9, 1942, Entered
Claim for increased deficiency resulting from opinion of Circuit Court of Appeals upon question not raised before the Board may not be asserted in amended answer tendered after mandate is filed.
STERNHAGEN
OPINION.
STERNHAGEN: This is a motion of the respondent for leave to file an amended answer. The substantive law of the case is now settled. The Circuit Court of Appeals for the…
2Cases cited4 opinions
- John Gerber Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- Cascade Milling & Elevator Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Fifth Ave. Bank v. CommissionerUnited States Board of Tax Appeals · 1935
- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942