Brownsville & Matamoros Bridge Co. v. Commissioner
United States Board of Tax Appeals
1. The motion of the Commissioner to dismiss the petition for lack of jurisdiction in this Board to hear and determine appeals from deficiencies arising out of the application of the provisions of section 210 of the Revenue Act of 1917, is denied in accordance with the decision and opinion in the Appeal of Oesterlein Machine Company,1 B.T.A. 159. 2. Where the taxpayer is able to adduce proof of the value of its properties, tangible and intangible, for purposes of invested…
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1. The motion of the Commissioner to dismiss the petition for lack of jurisdiction in this Board to hear and determine appeals from deficiencies arising out of the application of the provisions of section 210 of the Revenue Act of 1917, is denied in accordance with the decision and opinion in the Appeal of Oesterlein Machine Company,1 B.T.A. 159. 2. Where the taxpayer is able to adduce proof of the value of its properties, tangible and intangible, for purposes of invested capital, the Commissioner is not authorized to compute the tax, over the protest of the taxpayer, under the provisions of…
1Opinion of the Court
Appeal of BROWNSVILLE & MATAMOROS BRIDGE CO.
Brownsville & Matamoros Bridge Co. v. Commissioner
Docket No. 93.
United States Board of Tax Appeals
1 B.T.A. 320; 1925 BTA LEXIS 2974;
January 13, 1925, decided Submitted November 17, 1924.
1. The motion of the Commissioner to dismiss the petition for lack of jurisdiction in this Board to hear and determine appeals from deficiencies arising out of the application of the provisions of section 210 of the Revenue Act of 1917, is denied in accordance with the decision and opinion in the Appeal of Oesterlein Machine Company,1 B.T.A. 159.
2. Where the taxpayer…
2Cases cited2 opinions
- Oesterlein Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Brownsville & Matamoros Bridge Co. v. CommissionerUnited States Board of Tax Appeals · 1925