Yough Brewing Co. v. Commissioner
United States Board of Tax Appeals
1. The taxpayer filed with the Commissioner an appeal from a so-called 30-day letter and a claim in abatement of proposed additional tax for 1918. While the appeal was pending, it received a notice and demand for payment from a collector, and then offered for filing another claim in abatement for the same tax.
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1. The taxpayer filed with the Commissioner an appeal from a so-called 30-day letter and a claim in abatement of proposed additional tax for 1918. While the appeal was pending, it received a notice and demand for payment from a collector, and then offered for filing another claim in abatement for the same tax. Subsequently, and under date of August 25, 1924, it received a letter from the Commissioner stating that its claim on the appeal had been examined and, after setting forth the reasons, stating "the claim will therefore be rejected." Thereafter, the taxpayer received a formal notice of…
1Opinion of the Court
APPEAL OF YOUGH BREWING CO.
Yough Brewing Co. v. Commissioner
Docket No. 2384.
United States Board of Tax Appeals
4 B.T.A. 612; 1926 BTA LEXIS 2230;
July 31, 1926, Decided
1. The taxpayer filed with the Commissioner an appeal from a so-called 30-day letter and a claim in abatement of proposed additional tax for 1918. While the appeal was pending, it received a notice and demand for payment from a collector, and then offered for filing another claim in abatement for the same tax. Subsequently, and under date of August 25, 1924, it received a letter from the Commissioner stating that its claim on the…
2Cases cited2 opinions
- Columbia Malting Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Appeal of Yough Brewing Co.United States Board of Tax Appeals · 1926