Milby & Dow Coal & Mining Co. v. Commissioner
United States Board of Tax Appeals
1. Where the tax shown on the return is not increased by the respondent the Board has no jurisdiction, notwithstanding the rejection of a claim in abatement. Estate of John Ballot,3 B.T.A. 583. 2. Respondent's determination of depreciation for each of the years is approved. 3. Petitioners have failed to establish their invested capital and respondent's determination thereof is approved. 4. March 1, 1913, value of coal mining leaseholds determined for purposes of depletion.
1Opinion of the Court
*42OPINION.
Lansdon:
The petitioner contends that the Board has jurisdiction over the years 1917 and 1918, since the respondent has partially rejected claims for abatement covering those years. It alleges in its brief that the facts shown come squarely within the provisions of section 283 (e) of the Revenue Act of 1926, and cites as controlling our decision in Miami Metals Co., 10 B. T. A. 421. We do not agree with petitioner that section 283 (e) is applicable here. That section deals with the determination of a deficiency, while here no deficiencies exist. We are of the opinion that the Board has…
2Cases cited1 opinion
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
3Cited by3 opinions
- Legg v. CommissionerUnited States Tax Court · 1971
- Legg v. CommissionerUnited States Tax Court · 1971
- Milby & Dow Coal & Mining Co. v. CommissionerUnited States Board of Tax Appeals · 1931