McKean v. Commissioner
United States Board of Tax Appeals
Where the petitioner and another filed a corporate return in the name of a joint-stock company, taxable as a corporation, and the Commissioner asserted a deficiency in corporate income and profits taxes against the association named in the return, the Board is without jurisdiction to redetermine such deficiency upon appeal by the petitioner as an individual.
1Opinion of the Court
J. F. MCKEAN, DOING BUSINESS IN 1920 AS J. S. MCKEAN & SONS, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McKean v. Commissioner
Docket No. 14966.
United States Board of Tax Appeals
15 B.T.A. 795; 1929 BTA LEXIS 2783;
March 12, 1929, Promulgated
Where the petitioner and another filed a corporate return in the name of a joint-stock company, taxable as a corporation, and the Commissioner asserted a deficiency in corporate income and profits taxes against the association named in the return, the Board is without jurisdiction to redetermine such deficiency upon appeal by the…
2Cases cited1 opinion
- McKean v. CommissionerUnited States Board of Tax Appeals · 1929