Eastman Gardiner Naval Stores Co. v. Commissioner
United States Board of Tax Appeals
Petitioner appealed from a notice of the Commissioner which was not a statutory deficiency notice and from which no appeal lay to the Board; thereafter, when more than 60 days had elapsed from the mailing of a statutory deficiency notice, taxpayer sought to amend its former petition so as nunc pro tunc to constitute that petition an appeal from the statutory deficiency notice.
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Petitioner appealed from a notice of the Commissioner which was not a statutory deficiency notice and from which no appeal lay to the Board; thereafter, when more than 60 days had elapsed from the mailing of a statutory deficiency notice, taxpayer sought to amend its former petition so as nunc pro tunc to constitute that petition an appeal from the statutory deficiency notice. Held, that since the limitation had run against its appeal, its remedy was barred and that it could not, by process of amendment, constitute a void appeal to be a timely appeal.
1Opinion of the Court
APPEAL OF EASTMAN GARDINER NAVAL STORES CO.
Eastman Gardiner Naval Stores Co. v. Commissioner
Docket No. 10797.
United States Board of Tax Appeals
4 B.T.A. 242; 1926 BTA LEXIS 2344;
June 25, 1926, Decided Submitted February 25, 1926.
Petitioner appealed from a notice of the Commissioner which was not a statutory deficiency notice and from which no appeal lay to the Board; thereafter, when more than 60 days had elapsed from the mailing of a statutory deficiency notice, taxpayer sought to amend its former petition so as nunc pro tunc to constitute that petition an appeal from the statutory deficiency…
2Cases cited1 opinion
- Eastman Gardiner Naval Stores Co. v. CommissionerUnited States Board of Tax Appeals · 1926