Shults Bread Co. v. Commissioner
United States Board of Tax Appeals
It is within the discretion of the board to grant additional time to the respondent for filing his answer. Petitioner's motion to vacate the order granting additional time and for judgment by default, denied.
1Opinion of the Court
*270OPINION.
Arundell:
That portion of the rules of practice of the Board which is here involved is the first sentence of Bule 14, reading as follows:
After service upon him of a copy of the petition, the Commissioner shall have 60 days within which to file an answer or 20 days within which to move in respect of the petition.
The Board’s rules of practice were promulgated pursuant to the authority granted by section 907(a) of the Kevenue Act of 1924, as amended by Title X of the Bevenue Act of 1926, which reads:
Notice and an opportunity to he heard shall be given to the taxpayer and the Commissioner…
2Cases cited41 opinions
- STANTON v. Embrey, AdministratorSupreme Court of the United States · 1877
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Hunnicutt v. PeytonSupreme Court of the United States · 1880
- United States v. BreitlingSupreme Court of the United States · 1858
36 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Dixon v. CommissionerUnited States Tax Court · 1973
- Estate of Quirk v. CommissionerUnited States Tax Court · 1973
- Rea v. CommissionerUnited States Tax Court · 1973
- Allen v. CommissionerUnited States Tax Court · 1979
- Dixon v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.