Kunkel & Co. v. Commissioner
United States Board of Tax Appeals
1. The acceptance or rejection of amended returns, submitted to the Commissioner by taxpayers, is a matter of internal administration in the Bureau of Internal Revenue and it is not within the province of this Board to decide questions of policy in that Bureau.
Read the full summary
1. The acceptance or rejection of amended returns, submitted to the Commissioner by taxpayers, is a matter of internal administration in the Bureau of Internal Revenue and it is not within the province of this Board to decide questions of policy in that Bureau. Appeal of Cleveland Home Brewing Co.,1 B.T.A. 87, 91. 2. Lessee holding option of renewal of his lease, and making permanent improvements on the leased premises, is entitled to exhaust the cost thereof over the remaining term of his lease plus the renewal term thereof, unless the life of the addition is less than such period. 3. Where…
1Opinion of the Court
*136OPINION.
Korner, Chairman:
In its petition taxpayer alleges that the Commissioner, in determining the deficiency here in issue, made the following errors:(1) That the net income as reported in the original returns for each of the years 1919, 1920, and 1921, is incorrect and not supported by the financial records of the company, and the Commissioner was therefore in error in accepting such returns as a basis for the computation of its tax liability for the years under consideration and in rejecting the amended returns which it is alleged showed correct computations of net income.
*137(2) That the…
2Cited by10 opinions
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Schall & Co. v. United StatesDistrict Court, S.D. New York · 1954
- Daniels Jewelers, Inc. v. United StatesUnited States Court of Claims · 1960
- Daniels Jewelers, Inc. v. United StatesUnited States Court of Claims · 1960
5 more not listed; retrieve them via the Exa API.