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
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 Ninth Circuit has decided that, although the number of $5,000 exclusions, if any were allowable, is governed by the number of beneficiaries and not by the number of trusts, none whatever is allowable to this petitioner because the gifts were of future interests, Boeing v. Commissioner, 123 Fed. (2d) 86.
The petitioner took two exclusions, the Commissioner disallowed one and determined the deficiency on that ground, the…
2Cited by2 opinions
- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942
- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942