Matteawan Mfg. Co. v. Commissioner
United States Board of Tax Appeals
1. The so-called tentative return, for the taxable year 1918, filed by the petitioner on or about March 15, 1919, is not the return contemplated to be filed by the provisions of section 239 of the Revenue Act of 1918. Appeal of Dallas Brass & Copper Co.,3 B.T.A. 856. 2. The consolidated return, for the taxable year 1918, filed by the petitioner and the Henderson Estate Co. on or about May 9, 1919, made in accordance with sections 239 and 240(a) of the Revenue Act of 1918, is…
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1. The so-called tentative return, for the taxable year 1918, filed by the petitioner on or about March 15, 1919, is not the return contemplated to be filed by the provisions of section 239 of the Revenue Act of 1918. Appeal of Dallas Brass & Copper Co.,3 B.T.A. 856. 2. The consolidated return, for the taxable year 1918, filed by the petitioner and the Henderson Estate Co. on or about May 9, 1919, made in accordance with sections 239 and 240(a) of the Revenue Act of 1918, is the return required by law of each of the corporations whose net income and deductions are included therein. Appeal of…
1Opinion of the Court
Korner, Chairman:
The Commissioner has moved to dismiss for lack of jurisdiction in the Board to hear and determine the appeal, on the ground that the tax, the claim for the abatement of which he proposes to reject in part, was assessed prior to the enactment of the Revenue Act of 1924, and that, since the passage of that Act, the Commissioner has not proposed to assert an additional tax as a deficiency. The evidence is meagre; but the facts upon which we base our opinion are those contained in the pleadings which are undisputed.
On or about March 15, 1919, the petitioner filed, with the…
2Cited by6 opinions
- Estate of Lohman v. CommissionerUnited States Tax Court · 1972
- Matteawan Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Matteawan Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Newport Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Stetson & Ellison v. CommissionerUnited States Board of Tax Appeals · 1928
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