United States ex rel. Denholm & McKay Co. v. United States Board of Tax Appeals

VINSON, Associate Justice.

The relator, appellant here, prayed for a writ of prohibition in the District Court directed to the Board of Tax Appeals, to prevent the Board from issuing a new order based upon a new opinion1 which reverses a previous decision in appellant’s favor.2 Appellant concludes that the writ can be granted because it believes that the Board clearly has lost jurisdiction of its case. The District Court, however, granted the Board’s motion to dismiss.

The complaint states: Appellant received a deficiency notice. It appealed to the Board. The Commissioner answered. Whereupon…