Van Cleave Trust v. Commissioner
United States Board of Tax Appeals
1. For the years 1920, 1921, and 1922, the petition filed with the Board being by one other than the one to whom was mailed the deficiency notice, the Board is without jurisdiction to adjudicate the issues involved. 2. The petitioner having qualified under the holdings of the Commissioner for the year 1923, and met the requirements of section 704 of the Revenue Act of 1928, is held to be entitled to be taxed as a trust for that year.
1Opinion of the Court
*488OPINION.
Love:
At the hearing of this proceeding it was submitted and argued by counsel for the petitioner and counsel for the respondent on the hypothesis that the Yan Cleave Oil Co. and its successor, the Yan Cleave Trust, although different legal entities, nevertheless were in fact one and the same business unit, and therefore, notwithstanding the fact that the deficiencies in taxes for the years 1920, 1921, and 1922 were assessed against the Yan Cleave Oil Co., and the deficiency notices mailed to that organization, nevertheless, by reason of the fact that the Van Cleave Oil Co. had not…
2Cited by6 opinions
- Ray Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Commercial Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Dutton v. CommissionerUnited States Board of Tax Appeals · 1930
- Lansdowne Realty Trust v. CommissionerUnited States Board of Tax Appeals · 1930
- Neal v. CommissionerUnited States Board of Tax Appeals · 1932
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